The views used for DPO Analysis in the SAP Working Capital Analytics application provide the prerequisite for calculating and analyzing days payables outstanding (DPO), a KPI that helps to manage your company’s accounts payable. 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 DPO, for example, by country, or by country over time
Analysis of factors influencing DPO, for example, expenses and payables over time
Analysis of payment terms and payment behavior
To support this, the application accesses the following query views:
WCADaysPayableOutstandingQuery (DPO calculation based on direct method)
WCADPOExpenseQuery (DPO calculation based on direct method combined with expense)
WCAExpenseQuery (expense)
WCAPayableHistoryQuery (payables, overdue payables, and expense over time)
WCAOpenPayableQuery (open payables and overdue payables on a key date)
WCAClearedPayableQuery (paid payables)
WCAPayableQuery (payables and overdue payables on a key date)
Each query view has a corresponding private view where the actual calculations are performed. For example, for query view WCADaysPayableOutstandingQuery, the corresponding private view is WCADaysPayableOutstanding.
All these private views are based on the accounts payable private view WCAAccountsPayable, which provides sales-relevant accounts payable data.
The following query views as well as their corresponding private views are available to be used for an indirect calculation of DPO, but are not consumed by the application by default:
WCAIndirectDPOQuery (DPO calculation based on indirect method)
WCAIndirectDPOHistoryQuery (DPO calculation based on indirect method over time)
For more information about the indirect calculation of DPO, see Methods of Calculating DPO.
Note
The view WCAIndirectDPOHistoryQuery calculates the DPO 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 WCAIndirectDPOQuery can be used.
Important attributes include the following:
SAP Client
Company Code
Country of Company Code
Vendor
Country of Vendor
Year
Month
Currency
Some important measures are:
Days Payables Outstanding
Best Possible DPO (DPO that can be reached if payment is always made on the due date)
Credit Amount in Display Currency
Expense Amount in Display Currency
Overdue Credit in Percent (percentage of overdue payables compared to all open payables)
WCAAccountsPayable (private view) uses the following filters:
Financial Account Type = Accounts Payable (KOART = K)
Is sales-related = true (XUMSW = X)
WCADaysPayablesOutstandingQuery and WCAClearedPayablesQuery use the following filter:
Clearing Date (AUGDT) > 00000000
WCAOpenPayablesQuery uses the following filter:
Clearing Date (AUGDT) = 00000000