TRADE RECEIVABLES (NET) are all accounts from trade, net of allowance for doubtful accounts.
ABC see ACTIVITY BASED COSTING.
WORKING CAPITAL DAYS OF NET SALES measures how many days of net revenue are tied up in working capital. It is calculated: Working Capital Days of Net Sales = Working Capital / Net Revenue * 365. Low values tend to show problems in ability to support sales while high values may indicate under-capitalization problems.
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