average collection period

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It is the average time that elapses on average from the sale of goods to clients until collection.

In this case this value is calculated in the same way regardless of the activity (commercial or industrial).

To calculate this, it is first necessary to calculate the rotation of collection (RC), which will:

 RC = sales price (SP) / average debt of clients (ADC)

To be able to calculate and after the recovery period (RC):
PC = 365 / RC = 365 x (SP) / (ADC)

Note that the calculation of this period should be taken into account for the output vat.