The views used for DSO Analysis in the SAP Working Capital Analytics application provide the prerequisite for calculating and analyzing days sales outstanding (DSO), a KPI that helps to manage your company’s accounts receivable. The figures are calculated using the direct calculation method based on single accounting document line items.
Possible analyses include the following:
Calculation and analysis of DSO, for example, by country, or by country over time
Analysis of factors influencing DSO, for example, revenue and receivables over time
Analysis of payment terms and payment behavior of customers
To support this, the application accesses the following query views:
WCADaysSalesOutstandingQuery (DSO calculation based on direct method)
WCADSORevenueQuery (DSO calculation based on direct method combined with revenue)
WCARevenueQuery (revenue)
WCAReceivableHistoryQuery (receivables, overdue receivables, and revenue over time)
WCAOpenReceivableQuery (open receivables and overdue receivables on a key date)
WCAClearedReceivableQuery (paid receivables)
WCAReceivableQuery (receivables and overdue receivables on a key date)
Each query view has a corresponding private view where the actual calculations are performed. For example, for query view WCADaysSalesOutstandingQuery, the corresponding private view is WCADaysSalesOutstanding.
All these private views are based on the accounts receivable private view WCAAccountsReceivable, which provides sales-relevant accounts receivable data.
The following query views as well as their corresponding private views are available to be used for an indirect calculation of DSO, but are currently not consumed by the application:
WCAIndirectDSOQuery (DSO calculation based on indirect method)
WCAIndirectDSOHistoryQuery (DSO calculation based on indirect method over time)
For more information about the indirect calculation of DSO, see Methods of Calculating DSO.
Note
The view WCAIndirectDSOHistoryQuery calculates the DSO based on a rolling average over a fixed period of time. The number of periods that are taken into consideration for the calculation can be configured. This view can be used for all analysis steps that depict a development over time. For all other analysis steps, for example, those that use the chart types map or scatter plot, the view WCAIndirectDSOQuery can be used.
Important attributes include the following:
SAP Client
Company Code
Country of Company Code
Customer
Country of Customer
Sales Organization
Distribution Channel
Division
Sales District
Customer Group
Year
Month
Currency
Some important measures are:
Days Sales Outstanding
Best Possible DSO (DSO that can be reached if payment is always made on the due date)
Debit Amount in Display Currency
Revenue Amount in Display Currency
Overdue Debit in Percent (percentage of overdue receivables compared to all open receivables)
WCAAccountsReceivable (private view) uses the following filters:
Financial Account Type = Accounts Receivable (KOART = D)
Is sales-related = true (XUMSW = X)
WCADaysSalesOutstandingQuery and WCAClearedReceivablesQuery use the following filter:
Clearing Date (AUGDT) > 00000000
WCAOpenReceivablesQuery uses the following filter:
Clearing Date (AUGDT) = 00000000