商业
已验证计算器，公式透明
Payables Days Calculator.
Calculates the average number of days a company takes to pay its suppliers, based on accounts payable and cost of goods sold.
您的输入
工作原理
- 1
Enter the total accounts payable balance.
- 2
Enter the annual cost of goods sold (COGS).
- 3
Divide accounts payable by COGS.
- 4
Multiply the result by 365 to get payables days.
(accounts_payable / cogs) * 365常见问题
What does payables days indicate?
It shows how many days on average a company takes to pay its suppliers. A higher number means slower payment, which can improve cash flow but may strain supplier relationships.
How is payables days different from receivables days?
Payables days measures how long you take to pay suppliers, while receivables days measures how long customers take to pay you. Both are part of the cash conversion cycle.
What is a good payables days value?
It varies by industry. Compare with industry averages and your own payment terms. Generally, paying within terms is good; excessively high days may signal cash flow problems.
工作原理
Calculates the average number of days a company takes to pay its suppliers, based on accounts payable and cost of goods sold.
- Enter the total accounts payable balance.
- Enter the annual cost of goods sold (COGS).
- Divide accounts payable by COGS.
- Multiply the result by 365 to get payables days.
公式
此计算器背后的数学公式，供您核对结果。
Payables Days
This formula converts the accounts payable balance into an average number of days of purchases that remain unpaid.
Example:
Input: AP = $50,000, COGS = $500,000
Calculation: (50,000 / 500,000) × 365 = 0.1 × 365
Result: 36.5 days
实际应用场景
此计算在日常生活中的应用。
Cash flow management
Understand how long your cash is tied up before paying suppliers, helping you plan working capital needs.
Example: If payables days increase, you retain cash longer.
Supplier relationship assessment
Evaluate whether your payment practices align with agreed terms and industry norms.
Example: Consistently paying late may harm supplier trust.
Benchmarking
Compare your payables days with competitors to gauge efficiency and negotiation power.
Example: A lower number might indicate early payment discounts.
提示与常见错误
Tips
- Use average accounts payable over the period for more accuracy.
- Ensure COGS matches the same period as accounts payable.
- Compare with your payment terms (e.g., net 30) to see if you pay on time.
- Track trends over time to spot changes in payment behavior.
Common Mistakes to Avoid
- Using total purchases instead of COGS when COGS is available.
- Mixing periods: using monthly AP with annual COGS.
- Ignoring seasonal fluctuations in AP and COGS.
假设与限制
- Use the stated inputs and units.
- Results are estimates for planning and education.
- Check measurements and source data before making an important decision.