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what kinds of performance improved or deteriorated and explain whether the asset

ID: 2538205 • Letter: W

Question

what kinds of performance improved or deteriorated and explain whether the assets are becoming more or less productive over time.

2018

2017

2016

Days sales outstanding

67

56

61

Days Inventory Outstanding

215

212

193

365 divided by Long-term asset turnover (or 365 divided by PPE turnover)

153

129

130

Is the company becoming better or becoming less efficient?

2018

2017

2016

Days sales outstanding

67

56

61

Days Inventory Outstanding

215

212

193

365 divided by Long-term asset turnover (or 365 divided by PPE turnover)

153

129

130

Explanation / Answer

Days sales outstanding is generally used by companies to estimate their average collection period. Higher the collection period higher will be the chances of bad debts, it also leads sometimes cash crunch in the business as collection is made after long period of time.

Days inventory outstanding states that companies has to incur carrying cost for the inventory tied with them , higher the outstanding period higher will be the cost incurred, huge capital is blocked into the stock.

As per the information all. the figures are higher than the previous year it states that company is becoming less efficient to recover debts, sell its inventory,

Conclusions : company has to change its policy regarding debtor, and investment has to be made in fast moving items in order to incur less carrying cost and less investment has to be made.

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