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Days Sales Outstanding

   Also found in: Acronyms, Wikipedia 0.02 sec.
Days Sales Outstanding
In accounting, a company's average collection period. Usually calculated monthly, it indexes the relationship between outstanding accounts receivable and total sales over a given period and is a common tool in measuring liquidity. Tracking trends in days sales outstanding can also indicate the level of credit risk a company is willing to extend at different points of time.


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In addition, the survey found that 60 percent of responding companies use historical-based measurements such as past-due percentages, days sales outstanding (DSO) and aging quality as the as the primary measures of success.
This enables corporations to increase margins by 1-2 percent while reducing Days Sales Outstanding (DSO) by 3-10 days.
The reconciliation process tends to be highly manual, leading to long resolution times and high receivables balances, resulting in poor days sales outstanding (DSO) numbers.
 
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