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KPIs in ‘Accounts Payable & Receivable’

% of payable invoices without purchase order

Percentage of payable invoices that have not been matched to a purchase order.

Listed in: Procurement, Accounts payable

Tags: purchase, invoice, bill

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This KPI is most used for:

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% of invoices disputed

Percentage of invoices disputed.

Listed in: Procurement, Accounts payable, Cobit Manage Third-party Services, Outsourcing

Tags: bill, invoice, dispute

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This KPI is most used for:

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Average monetary value of overdue invoices

Average monetary value of overdue invoices.

Listed in: Accounts receivable, Accounts payable

Tags: invoice, bill, overdue

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Accounts Receivable, Days

A company’s average collection period.

Listed in: Accounts receivable, VRM Asset Management

Tags: accounts receivable

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This KPI is most used for:

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% of overdue invoices

Percentage of overdue invoices i.e. invoices that have not been paid before their payment date.

Listed in: Accounts receivable, Accounts payable

Tags: payment, invoice, bill, overdue

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This KPI is most used for:

Debtor days

Debtor days is a measure of the average time payment takes.

Listed in: Accounts receivable

Tags: debt, payment


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This KPI is most used for:

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Creditor days

Creditor days is the average time that a company takes to pay its creditors.

Listed in: Accounts payable

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% of bad debts against invoiced revenue

Percentage of bad debts against invoiced revenue.


Listed in: Accounts receivable

Tags: debt, invoice, bill, revenue

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