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Accounts payable (AP) represents money a company owes to its suppliers for goods or services received but not yet paid for. Managing AP strategically — paying promptly enough to maintain good supplier relations but slowly enough to preserve cash — is a key treasury function.

Guia passo a passo

1. 1When goods are received, AP increases by the invoice amount
2. 2When the supplier is paid, AP decreases and cash decreases
3. 3Days payable outstanding (DPO) = (AP / COGS) × 365
4. 4Higher DPO = slower payment = more supplier financing of your operations

Exemplos resolvidos