AVERAGE PAYMENT PERIOD (APP)

abhishreshthaa

Abhijeet S
It converts the CTR into days.


Significance:


1. This ratio indicates promptness in payment of credit purchases.


2. Lower AVP signifies that the creditors are being paid promptly.

3. It enhances credit worthiness of the company.

4. A higher ratio indicates that the company is taking time in paying its creditors
 
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