What Is Days Payable Outstanding?

Accounts payable turnover days, also known as the average payment period, is a measure of how long it takes a company to pay off a supplier's arrears. It belongs to the company's operating capability analysis.

Accounts payable turnover days

Example of calculation of accounts payable turnover rate:
Table 1 Company A's simplified balance sheet Unit: 10,000 yuan
Operating cost is 36.88 million yuan
Company A's accounts payable turnover rate in 2009 = 2 * 3688 / (531 + 634) = 6.33 times

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