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href="/sparql/" title="Switch to /sparql endpoint"><i class="bi-box-arrow-up-right"></i> Sparql Endpoint </a> </li> </ul> </div> </div> </nav> <div style="margin-bottom: 60px"></div>   <section> <div class="container-xl"> <div class="row"> <div class="col"> <h1 id="title" class="display-6"><b>About:</b> <a href="http://dbpedia.org/resource/Days_payable_outstanding">Days payable outstanding</a> </h1> </div> </div> <div class="row"> <div class="col"> <div class="text-muted"> <span class="text-nowrap">An Entity of Type: <a href="http://dbpedia.org/class/yago/Abstraction100002137">Abstraction100002137</a>, </span> <span class="text-nowrap">from Named Graph: <a href="http://dbpedia.org">http://dbpedia.org</a>, </span> <span class="text-nowrap">within Data Space: <a href="http://dbpedia.org">dbpedia.org</a></span> </div> </div> </div> <div class="row pt-2"> <div class="col-xs-9 col-sm-10"> <p class="lead">Days payable outstanding (DPO) is an efficiency ratio that measures the average number of days a company takes to pay its suppliers. The formula for DPO is: where ending A/P is the accounts payable balance at the end of the accounting period being considered and Purchase/day is calculated by dividing the total cost of goods sold per year by 365 days. DPO provides one measure of how long a business holds onto its cash. Having a greater days payables outstanding may indicate the Company's ability to delay payment and conserve cash. This could arise from better terms with vendors.</p> </div> </div> </div> </section>   <section> <div class="container-xl"> <div class="row"> <div class="table-responsive"> <table class="table table-hover table-sm table-light"> <thead> <tr> <th class="col-xs-3 ">Property</th> <th class="col-xs-9 px-3">Value</th> </tr> </thead> <tbody> <tr class="odd"><td class="col-2"><a class="uri" href="http://dbpedia.org/ontology/abstract"><small>dbo:</small>abstract</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><span property="dbo:abstract" lang="en" >Days payable outstanding (DPO) is an efficiency ratio that measures the average number of days a company takes to pay its suppliers. The formula for DPO is: where ending A/P is the accounts payable balance at the end of the accounting period being considered and Purchase/day is calculated by dividing the total cost of goods sold per year by 365 days. DPO provides one measure of how long a business holds onto its cash. DPO can also be used to compare one company's payment policies to another. Having fewer days of payables on the books than your competitors means they are getting better credit terms from their vendors than you are from yours. If a company is selling something to a customer, they can use that customer's DPO to judge when the customer will pay (and thus what payment terms to offer or expect). Having a greater days payables outstanding may indicate the Company's ability to delay payment and conserve cash. This could arise from better terms with vendors. DPO is also a critical part of the "Cash Cycle", which measures DPO and the related Days Sales Outstanding and Days In Inventory. When combined these three measurements tell us how long (in days) between a cash payment to a vendor into a cash receipt from a customer. This is useful because it indicates how much cash a business must have to sustain itself.</span><small> (en)</small></span></li> <li style="display:none;"><span class="literal"><span property="dbo:abstract" lang="ru" >Срок погашения кредиторской задолженности (англ. Days payable outstanding или DPO) — один из финансовых коэффициентов эффективности деятельности компании, выражающийся в среднем количестве дней, в течение которых компания расплачивается со своими поставщиками. Рассчитывается следующим образом: DPO = Объём кредитосркой задолженности на конец периода Себестоимость реализованной продукции (закупки)/Кол-во дней DPO обычно рассчитывается за год или квартал. Количество дней берется соответствующее. Для более точной оценки DPO вместо объёма кредиторcкой задолженности на конец периода берется среднее его значение на начало и конец периода. Показатель дает оценку тому, насколько компания удерживает свои денежные средства. DPO также используется для сравнения платежной политики раличных компаний. Способность компании расплачиваться со своими поставщиками в кратчайшие сроки по сравнению со своими конкурентами означает, что компании предлагаются более выгодные условия кредита со стороны своих поставщиков. Поставщики могут определять условия оплаты своим потребителям в зависимости от их срока погашения кредиторской задолженности при осуществлении купли-продажи. Более длительный срок у компании может указывать на способность компании отсрочить платеж и удерживать денежные средства. Это может быть связано с улучшением условий с поставщиками. Однако, слишком долгий срок погашения является признаком того, что компания не имеет достаточного денежного потока для оплаты своих счетов (испытывает трудности с обеспечением достаточной ликвидности) и может прекратить свою деятельность в короткие сроки. DPO также является важной частью , который измеряет DPO и связанные с ним срок погашения дебиторской задолженности и срок оборачиваемости запасов. Вместе все эти три показателя дают оценку времени (в днях), за которое платежи поставщикам (то есть инвестиции компании в товарно-материальные запасы и иные ресурсы) обращаются в денежные потоки от продаж (денежные поступления от потребителей). Оценка цикла оборота наличных дает представление о том, сколько денежных средств необходимо компании для самоподдержания.</span><small> (ru)</small></span></li> </ul></td></tr><tr class="even"><td class="col-2"><a class="uri" href="http://dbpedia.org/ontology/wikiPageExternalLink"><small>dbo:</small>wikiPageExternalLink</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><a class="uri" rel="dbo:wikiPageExternalLink nofollow" resource="http://financialpositionblog.com/2009/11/25/basic-instruments-of-working-capital-management/" href="http://financialpositionblog.com/2009/11/25/basic-instruments-of-working-capital-management/">http://financialpositionblog.com/2009/11/25/basic-instruments-of-working-capital-management/</a></span></li> </ul></td></tr><tr class="odd"><td class="col-2"><a class="uri" href="http://dbpedia.org/ontology/wikiPageID"><small>dbo:</small>wikiPageID</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><span 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href="http://www.w3.org/2000/01/rdf-schema#comment"><small>rdfs:</small>comment</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><span property="rdfs:comment" lang="en" >Days payable outstanding (DPO) is an efficiency ratio that measures the average number of days a company takes to pay its suppliers. The formula for DPO is: where ending A/P is the accounts payable balance at the end of the accounting period being considered and Purchase/day is calculated by dividing the total cost of goods sold per year by 365 days. DPO provides one measure of how long a business holds onto its cash. Having a greater days payables outstanding may indicate the Company's ability to delay payment and conserve cash. This could arise from better terms with vendors.</span><small> (en)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:comment" lang="ru" >Срок погашения кредиторской задолженности (англ. Days payable outstanding или DPO) — один из финансовых коэффициентов эффективности деятельности компании, выражающийся в среднем количестве дней, в течение которых компания расплачивается со своими поставщиками. Рассчитывается следующим образом: DPO = Объём кредитосркой задолженности на конец периода Себестоимость реализованной продукции (закупки)/Кол-во дней</span><small> (ru)</small></span></li> </ul></td></tr><tr class="odd"><td class="col-2"><a class="uri" href="http://www.w3.org/2000/01/rdf-schema#label"><small>rdfs:</small>label</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><span property="rdfs:label" lang="en" >Days payable outstanding</span><small> (en)</small></span></li> <li style="display:none;"><span class="literal"><span property="rdfs:label" lang="ru" >Срок погашения кредиторской задолженности</span><small> (ru)</small></span></li> </ul></td></tr><tr class="even"><td class="col-2"><a class="uri" href="http://www.w3.org/2002/07/owl#sameAs"><small>owl:</small>sameAs</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><a class="uri" rel="owl:sameAs" resource="http://rdf.freebase.com/ns/m.09gl90f" 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class="col-2"><a class="uri" href="http://xmlns.com/foaf/0.1/isPrimaryTopicOf"><small>foaf:</small>isPrimaryTopicOf</a> </td><td class="col-10 text-break"><ul> <li><span class="literal"><a class="uri" rel="foaf:isPrimaryTopicOf" resource="http://en.wikipedia.org/wiki/Days_payable_outstanding" href="http://en.wikipedia.org/wiki/Days_payable_outstanding"><small>wikipedia-en</small>:Days_payable_outstanding</a></span></li> </ul></td></tr><tr class="odd"><td class="col-2">is <a class="uri" href="http://dbpedia.org/ontology/wikiPageRedirects"><small>dbo:</small>wikiPageRedirects</a> of</td><td class="col-10 text-break"><ul> <li><span class="literal"><a class="uri" rev="dbo:wikiPageRedirects" resource="http://dbpedia.org/resource/Days_payables_outstanding" href="http://dbpedia.org/resource/Days_payables_outstanding"><small>dbr</small>:Days_payables_outstanding</a></span></li> </ul></td></tr><tr class="even"><td class="col-2">is <a class="uri" href="http://dbpedia.org/ontology/wikiPageWikiLink"><small>dbo:</small>wikiPageWikiLink</a> of</td><td class="col-10 text-break"><ul> <li><span class="literal"><a class="uri" rev="dbo:wikiPageWikiLink" resource="http://dbpedia.org/resource/Cash_conversion_cycle" href="http://dbpedia.org/resource/Cash_conversion_cycle"><small>dbr</small>:Cash_conversion_cycle</a></span></li> <li><span class="literal"><a class="uri" rev="dbo:wikiPageWikiLink" resource="http://dbpedia.org/resource/Days_in_inventory" href="http://dbpedia.org/resource/Days_in_inventory"><small>dbr</small>:Days_in_inventory</a></span></li> <li><span class="literal"><a class="uri" rev="dbo:wikiPageWikiLink" resource="http://dbpedia.org/resource/Days_sales_outstanding" href="http://dbpedia.org/resource/Days_sales_outstanding"><small>dbr</small>:Days_sales_outstanding</a></span></li> <li><span class="literal"><a class="uri" rev="dbo:wikiPageWikiLink" resource="http://dbpedia.org/resource/Outline_of_finance" href="http://dbpedia.org/resource/Outline_of_finance"><small>dbr</small>:Outline_of_finance</a></span></li> <li><span class="literal"><a class="uri" rev="dbo:wikiPageWikiLink" resource="http://dbpedia.org/resource/Days_payables_outstanding" href="http://dbpedia.org/resource/Days_payables_outstanding"><small>dbr</small>:Days_payables_outstanding</a></span></li> </ul></td></tr><tr class="odd"><td class="col-2">is <a class="uri" href="http://xmlns.com/foaf/0.1/primaryTopic"><small>foaf:</small>primaryTopic</a> of</td><td class="col-10 text-break"><ul> <li><span class="literal"><a class="uri" rev="foaf:primaryTopic" resource="http://en.wikipedia.org/wiki/Days_payable_outstanding" href="http://en.wikipedia.org/wiki/Days_payable_outstanding"><small>wikipedia-en</small>:Days_payable_outstanding</a></span></li> </ul></td></tr> </tbody> </table> </div> </div> </div> </section>   <section> <div class="container-xl"> <div class="text-center p-4 bg-light"> <a 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