{"id":2340,"date":"2021-05-13T10:07:16","date_gmt":"2021-05-13T10:07:16","guid":{"rendered":"https:\/\/imrecobros.com\/?p=2340"},"modified":"2022-07-01T08:53:43","modified_gmt":"2022-07-01T06:53:43","slug":"formas-de-calculo-dso-ii","status":"publish","type":"post","link":"https:\/\/imrecobros.com\/es\/formas-de-calculo-dso-ii\/","title":{"rendered":"Formas de c\u00e1lculo DSO (II)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2340\" class=\"elementor elementor-2340\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb837a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb837a5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-318ac00\" data-id=\"318ac00\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f12998 elementor-widget elementor-widget-image\" data-id=\"4f12998\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"570\" height=\"498\" src=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/04\/mas-recobro-deudas.jpg\" class=\"attachment-large size-large wp-image-1819\" alt=\"imrecobros\" srcset=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/04\/mas-recobro-deudas.jpg 570w, https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/04\/mas-recobro-deudas-300x262.jpg 300w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-177e68d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"177e68d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4394a23\" data-id=\"4394a23\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae3ca5f elementor-widget elementor-widget-heading\" data-id=\"ae3ca5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00e1lculo del DSO (Countback)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-85a010d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85a010d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5fa5b4e\" data-id=\"5fa5b4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4851c12 elementor-widget elementor-widget-text-editor\" data-id=\"4851c12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bajo mi \u00f3ptica, \u00e9ste es el m\u00e9todo m\u00e1s preciso para el c\u00e1lculo del Plazo medio de cobro (DSO) ya que incluye el impacto de la periodicidad de las ventas. \u00c9ste es el m\u00e9todo denominado m\u00e9todo Countback.<\/p>\n<p>Por un lado, este m\u00e9todo asigna una mayor preponderancia a ventas actuales que a las anteriores presuponiendo que la mayor parte del saldo corresponde a ventas actuales. Por tanto, toma en mayor consideraci\u00f3n la fluctuaci\u00f3n y periodificaci\u00f3n de las ventas.<\/p>\n<p>Este m\u00e9todo puede considerar tanto el efecto real del n\u00famero de d\u00edas por mes, es decir, 28 d\u00edas para febrero o 30 para abril o 31 para agosto, aunque lo habitual, generalizado y m\u00e1s acertado es utilizar meses comerciales a 30 d\u00edas ya que se utilizar\u00e1n saldos mensuales y de esta manera se linealiza el efecto mes.<\/p>\n<p>Este m\u00e9todo necesita buscar el n\u00famero de meses exactos de venta que incluye nuestro saldo.<\/p>\n<p>Se resta al saldo las ventas del mes, del mes anterior, del mes anterior al anterior y as\u00ed sucesivamente hasta que las ventas del mes sean mayores al resto que nos quede.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3d63fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3d63fb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22bfc98\" data-id=\"22bfc98\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51d38d6 elementor-widget elementor-widget-text-editor\" data-id=\"51d38d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ejemplo tabla de datos:\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bf4d378 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf4d378\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1481bf\" data-id=\"a1481bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6a511d elementor-widget elementor-widget-heading\" data-id=\"f6a511d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ejemplo: C\u00e1lculo del DSO (Countback)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be6a9f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be6a9f5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a6da4c\" data-id=\"3a6da4c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f44a9d elementor-widget elementor-widget-image\" data-id=\"9f44a9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"652\" height=\"283\" src=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/dso-tambla.png\" class=\"attachment-large size-large wp-image-2283\" alt=\"DSO\" srcset=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/dso-tambla.png 652w, https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/dso-tambla-300x130.png 300w\" sizes=\"(max-width: 652px) 100vw, 652px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d44432e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d44432e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9084d27\" data-id=\"9084d27\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a0d765 elementor-widget elementor-widget-text-editor\" data-id=\"6a0d765\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p><strong>C\u00e1lculo del DSO:\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e42d73c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e42d73c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe028f0\" data-id=\"fe028f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c612f1b elementor-widget elementor-widget-image\" data-id=\"c612f1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"529\" height=\"367\" src=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/Captura-de-pantalla-2021-05-13-123551.png\" class=\"attachment-large size-large wp-image-2344\" alt=\"dso\" srcset=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/Captura-de-pantalla-2021-05-13-123551.png 529w, https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/Captura-de-pantalla-2021-05-13-123551-300x208.png 300w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f7180e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f7180e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48eed70\" data-id=\"48eed70\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f478b7a elementor-widget elementor-widget-image\" data-id=\"f478b7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"582\" height=\"127\" src=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/Captura-de-pantalla-2021-05-13-122804.png\" class=\"attachment-large size-large wp-image-2346\" alt=\"\" srcset=\"https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/Captura-de-pantalla-2021-05-13-122804.png 582w, https:\/\/imrecobros.com\/wp-content\/uploads\/2021\/05\/Captura-de-pantalla-2021-05-13-122804-300x65.png 300w\" sizes=\"(max-width: 582px) 100vw, 582px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e943aef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e943aef\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b30f46\" data-id=\"7b30f46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-129c370 elementor-widget elementor-widget-text-editor\" data-id=\"129c370\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>DSO TOTAL =<\/b> 2 meses de ventas + 6 d\u00edas adicionales del resto = 66 d\u00edas de DSO.<\/p><p><a href=\"https:\/\/imrecobros.com\/recobro-de-deuda\/formas-de-calculo-dso-iii\/\">En el pr\u00f3ximo post os explicamos la comparaci\u00f3n entre el DSO Contractual vs DSO Vencido. Tambi\u00e9n os facilitaremos un Excel para el c\u00e1lculo autom\u00e1tico del DSO.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f05911 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f05911\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3592f67\" data-id=\"3592f67\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-426d85d elementor-widget elementor-widget-heading\" data-id=\"426d85d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-family: &quot;Open Sans&quot;, sans-serif;font-size: 22px;font-style: normal;font-weight: 700;white-space: normal\">\u00a1Rellena el formulario y recibe Ahora un Excel para realizar el c\u00e1lculo autom\u00e1tico del DSO de tu negocio!<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c1603c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1603c4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e5c7c7\" data-id=\"0e5c7c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-933d8eb elementor-widget elementor-widget-text-editor\" data-id=\"933d8eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f3717-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"3717\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/2340#wpcf7-f3717-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" 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incluye el impacto de la periodicidad de las ventas. \u00c9ste es el m\u00e9todo denominado m\u00e9todo Countback. Por un lado, este m\u00e9todo asigna una mayor preponderancia a ventas actuales que a las &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/imrecobros.com\/es\/formas-de-calculo-dso-ii\/\"> <span class=\"screen-reader-text\">Formas de c\u00e1lculo DSO (II)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[5],"tags":[29,31,28],"class_list":["post-2340","post","type-post","status-publish","format-standard","hentry","category-recobro-de-deuda","tag-dso","tag-dso-calculo","tag-formula-dso"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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