KPI应收账款周转天数计算表

应收账款回款率、周转次数 2017年**公司应收账款周转率计算表 取数来源 应收账款台账剔除历史欠款 客户余额允许正负相抵 月份 应收账款月末数 累计应收账款 月度含税销售额 累计销售额 换算年周转率 年平均周转天数 年平均回款率 2016.12 174,863,925.95 1 191,930,566.31 366,794,492 77,046,995.84 77,046,995.84 5.04 71 80% 2 170,495,049.26 537,289,542 57,247,826.50 134,294,822.34 4.50 80 78% 3 177,118,733.70 714,408,275 76,914,625.56 211,209,447.89 4.73 76 79% 4 209,076,575.29 923,484,851 115,325,060.18 326,534,508.07 5.30 68 81% 5 222,717,135.87 1,146,201,986 120,227,831.69 446,762,339.76 5.61 64 82% 6 230,725,845.00 1,376,927,831 134,208,048.84 580,970,388.60 5.91 61 83% 7 248,375,977.62 1,625,303,809 122,278,416.13 703,248,804.73 5.93 61 83% 8 210,396,501.17 1,835,700,310 81,413,671.62 784,662,476.35 5.77 62 83% 9 138,352,138.94 1,974,052,449 54,316,054.80 838,978,531.15 5.67 64 82% 10 91,353,969.74 2,065,406,419 78,973,119.09 917,951,650.25 5.87 61 83% 11 55,711,143.57 2,121,117,562 72,474,099.63 990,425,749.88 6.11 59 84% 12 36,339,457.04 2,157,457,019 93,996,474.23 1,084,422,224.11 6.53 55 85% 说明： 1、12月周转率同时为全年周转率 2、可用于计算年度占用资金利息 3、可作为关键绩效考核指标（KPI）Sheet3