Rate of client relationships producing significant net profit



Gives an indication of the profitability of customers. If a certain percentage of customers has no significant net profit, the debtor-risk for the organization will increase.Variables: Relations with significant net profit, Total number of relationshipsMeasured as: Percentage (%), Calculation: Relations with significant net profit / Total number of relationships

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Accounts receivable



The amount that others owe you to pay for merchandise and/or services that were purchased ‘on account’. Variables: Total amount of debtors

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