{"id":3485,"date":"2026-05-19T14:00:53","date_gmt":"2026-05-19T12:00:53","guid":{"rendered":"https:\/\/oddcoll.com\/?p=3485"},"modified":"2026-06-03T13:34:38","modified_gmt":"2026-06-03T11:34:38","slug":"dso-skaidrots","status":"publish","type":"post","link":"https:\/\/oddcoll.com\/lv\/news-and-publications\/dso-explained\/","title":{"rendered":"Days Sales Outstanding (DSO) skaidrojums: Noz\u012bme, formula un k\u0101 to samazin\u0101t"},"content":{"rendered":"

Laiks bie\u017ei ir liel\u0101k\u0101 probl\u0113ma jebkurai finan\u0161u komandai. Jums ir iegr\u0101matoti ie\u0146\u0113mumi un nosl\u0113gti dar\u012bjumi, ta\u010du nauda joproj\u0101m ir iesald\u0113ta neapmaks\u0101tos r\u0113\u0137inos. \u0160\u0101da plaisa starp naudas peln\u012b\u0161anu un t\u0101s faktisko sa\u0146em\u0161anu var klusi izsmelt pat vesel\u012bg\u0101kos uz\u0146\u0113mumus.<\/p>\n

Viens no svar\u012bg\u0101kajiem r\u0101d\u012bt\u0101jiem \u0161\u012bs at\u0161\u0137ir\u012bbas izpratnei ir \"Days Sales Outstanding\" (DSO) jeb vid\u0113jais par\u0101du atg\u016b\u0161anas laiks. Tas par\u0101da, cik ilgs laiks vid\u0113ji nepiecie\u0161ams uz\u0146\u0113mumam, lai sa\u0146emtu apmaksu p\u0113c kred\u012bta p\u0101rdo\u0161anas.<\/p>\n

Finan\u0161u direktoriem un finan\u0161u vad\u012bt\u0101jiem DSO ir vair\u0101k nek\u0101 tikai skaitlis. Tas ir tie\u0161s naudas pl\u016bsmas efektivit\u0101tes, klientu maks\u0101jumu uzved\u012bbas un darb\u012bbas discipl\u012bnas atspogu\u013cojums. T\u0101 uzlabo\u0161ana, t\u0101d\u0113\u013c neprasa vair\u0101k p\u0101rdo\u0161anas apjomu; t\u0101 prasa \u0101tr\u0101k sa\u0146emt samaksu par jau veiktajiem p\u0101rdo\u0161anas dar\u012bjumiem.<\/p>\n

Kav\u0113to maks\u0101jumu dienas (DSO)<\/h2>\n

Saska\u0146\u0101 ar Asoci\u0101cija finan\u0161u profesion\u0101\u013ciem<\/a>, Dienu atlikums (DSO) ir r\u0101d\u012bt\u0101js, kas m\u0113ra vid\u0113jo dienu skaitu, k\u0101d\u0101 uz\u0146\u0113mums sa\u0146em samaksu no saviem klientiem p\u0113c p\u0101rdo\u0161anas uz kred\u012bta. Vienk\u0101r\u0161i sakot, tas par\u0101da, cik \u0101tri j\u016bsu uz\u0146\u0113mums p\u0101rv\u0113r\u0161 debitoru par naudu.<\/p>\n

Zem\u0101ks DSO noz\u012bm\u0113, ka klienti maks\u0101 savlaic\u012bgi, kas atbalsta vesel\u012bgu naudas pl\u016bsmu. Turpretim augst\u0101ks DSO nor\u0101da uz maks\u0101jumu kav\u0113jumiem, padarot naudu ilg\u0101ku laiku piesaist\u012btu neapmaks\u0101tos r\u0113\u0137inos.<\/p>\n

DSO (par\u0101da atg\u016b\u0161anas laiks) ir \u012bpa\u0161i svar\u012bgs B2B (bizness biznesam) uz\u0146\u0113mumiem, kuros bie\u017ei vien tiek pied\u0101v\u0101ti maks\u0101jumu termi\u0146i 30, 60 vai pat 90 dienas. Lai gan \u0161ie nosac\u012bjumi var pal\u012bdz\u0113t ieg\u016bt pas\u016bt\u012bjumus, tie ar\u012b rada risku un var pal\u0113nin\u0101t piek\u013cuvi apgroz\u0101majam kapit\u0101lam.<\/p>\n

DSO (Average Collection Period) izseko\u0161ana laika gait\u0101 pal\u012bdz finan\u0161u komand\u0101m saprast, vai par\u0101du atg\u016b\u0161ana uzlabojas vai pasliktin\u0101s. T\u0101pat t\u0101 sniedz ieskatu par klientu uzved\u012bbu, kred\u012btu politik\u0101m un kop\u0113jo debitoru par\u0101du procesa efektivit\u0101ti.<\/p>\n

K\u0101 apr\u0113\u0137in\u0101t DSO: praktiska formula<\/h2>\n

J\u016bsu uz\u0146\u0113muma vid\u0113j\u0101 kr\u0101jumu apgroz\u012bjuma perioda apr\u0113\u0137in\u0101\u0161ana ir vienk\u0101r\u0161a. L\u016bk, formula:<\/p>\n

DSO = (Debitoru par\u0101ds \/ Kop\u0113jie kred\u012bt\u0101 p\u0101rdotie apjomi) \u00d7 Dienu skaits<\/em><\/p>\n

\u0160aj\u0101 formul\u0101 \u2018sa\u0146emamie par\u0101di\u2019 noz\u012bm\u0113 naudu, ko j\u016bsu klienti jums v\u0113l ir par\u0101d\u0101; \u2018kop\u0113jie kred\u012bt-\u2019 p\u0101rdo\u0161anas apjomi noz\u012bm\u0113 p\u0101rdo\u0161anu, ko veic\u0101t, ja klienti nemaks\u0101ja nekav\u0113joties; un \u2018dienu skaits\u2019 noz\u012bm\u0113 periodu, ko m\u0113rat (piem\u0113ram, 30, 90 vai 365 dienas).<\/p>\n

T\u0101tad, ja klienti jums ir par\u0101d\u0101 100 000 \u20ac un 90 dienu laik\u0101 veic\u0101t kred\u012bt\u0101 p\u0101rdo\u0161anu 300 000 \u20ac apm\u0113r\u0101, j\u016bsu DSO b\u016btu 30 dienas.<\/p>\n

Praktisk\u0101 izpratn\u0113 tas noz\u012bm\u0113, ka p\u0113c p\u0101rdo\u0161anas veik\u0161anas samaksa tiek sa\u0146emta aptuveni viena m\u0113ne\u0161a laik\u0101. Jo maz\u0101ks ir \u0161is skaitlis, jo \u0101tr\u0101k nauda non\u0101k j\u016bsu uz\u0146\u0113mum\u0101.<\/p>\n

Kas ir labs DSO?<\/h2>\n

Nav univers\u0101la \u201clab\u0101\u201d DSO (vid\u0113jais par\u0101du atg\u016b\u0161anas laiks) etalona, jo tas iev\u0113rojami at\u0161\u0137iras atkar\u012bb\u0101 no nozares, biznesa mode\u013ca un maks\u0101jumu nosac\u012bjumiem. Tom\u0113r, saska\u0146\u0101 ar CFI<\/a>, viss, kas ir maz\u0101ks par 45 dien\u0101m, liel\u0101kajai da\u013cai uz\u0146\u0113mumu tiek uzskat\u012bts par labu.<\/p>\n

Ta\u010du visp\u0101r\u012bgs noteikums ir, ka DSO (vid\u0113jais debitoru par\u0101du apkalpo\u0161anas periods) ir j\u0101piel\u0101go j\u016bsu noteiktajiem maks\u0101jumu termi\u0146iem. Piem\u0113ram, ja j\u016bsu standarta termi\u0146i ir 30 dienas, DSO no 30 l\u012bdz 45 dien\u0101m var b\u016bt pie\u0146emams. Jebkur\u0161 iev\u0113rojami augst\u0101ks r\u0101d\u012bt\u0101js nor\u0101da uz kav\u0113\u0161anos par\u0101du iekas\u0113\u0161an\u0101 vai probl\u0113m\u0101m ar klientu maks\u0101jumu uzved\u012bbu.<\/p>\n

Svar\u012bgi ir tas, ka tie\u0161i tendence laika gait\u0101 ir \u012bsts sign\u0101ls par uz\u0146\u0113muma vesel\u012bbu. Past\u0101v\u012bgi augo\u0161s DSO var liecin\u0101t par nopietn\u0101k\u0101m probl\u0113m\u0101m, piem\u0113ram, neefekt\u012bviem uzraudz\u012bbas procesiem, p\u0101r\u0101k liber\u0101lu kred\u012btu politik\u0101m vai pieaugo\u0161u risku no v\u0113lu maks\u0101jo\u0161iem klientiem.<\/p>\n

K\u0101p\u0113c augsts DSO ir slikts finan\u0161u vesel\u012bbai<\/h2>\n

Pat ja p\u0101rdo\u0161anas apjomi uz pap\u012bra ir lieli, augsts DSO (debitu apgroz\u012bjuma periods) var rad\u012bt spiedienu vair\u0101k\u0101s uz\u0146\u0113muma jom\u0101s.<\/p>\n

Ja maks\u0101jumi tiek kav\u0113ti, visliel\u0101k\u0101 t\u016bl\u012bt\u0113j\u0101 ietekme ir uz naudas pl\u016bsmu. Uz\u0146\u0113mumiem var rasties gr\u016bt\u012bbas segt ikdienas izdevumus, piem\u0113ram, algas, pieg\u0101d\u0101t\u0101ju r\u0113\u0137inus vai darb\u012bbas izmaksas. Laika gait\u0101 tas var palielin\u0101t atkar\u012bbu no \u0101r\u0113j\u0101 finans\u0113juma, piem\u0113ram, kred\u012btl\u012bnij\u0101m vai aizdevumiem, kas palielina gan izmaksas, gan risku.<\/p>\n

Augsts DSO var ar\u012b klusi bremz\u0113t cit\u0101di veiksm\u012bgu uz\u0146\u0113mumu. Tas ir t\u0101p\u0113c, ka nauda, kas iesald\u0113ta debitoru par\u0101dos, ierobe\u017eo izaugsmi: \u0161o naudu nevar p\u0101rsvar\u0101 ieguld\u012bt alg\u0101s, papla\u0161in\u0101\u0161an\u0101 vai jaun\u0101s iesp\u0113j\u0101s.<\/p>\n

Turkl\u0101t augsts par\u0101du atlikums (DSO) palielina risku ciest zaud\u0113jumus no bezcer\u012bgiem par\u0101diem. Jo ilg\u0101k r\u0113\u0137ins netiek apmaks\u0101ts, jo maz\u0101ka ir iesp\u0113ja piln\u012bb\u0101 atg\u016bt l\u012bdzek\u013cus. Tas, kas s\u0101kas k\u0101 neliels kav\u0113jums, galu gal\u0101 var p\u0101rv\u0113rsties par norakst\u012b\u0161anu, tie\u0161i ietekm\u0113jot rentabilit\u0101ti.<\/p>\n

Veidi, k\u0101 uz\u0146\u0113mumi var uzlabot savu DSO (vid\u0113jo debitoru apkalpo\u0161anas laiku)<\/h2>\n

Ja v\u0113laties uzlabot savu DSO, nav runa par uzst\u0101j\u012bg\u0101ku r\u0113\u0137inu piepras\u012b\u0161anu: runa ir par \u0113kas process<\/a> tas padara maks\u0101jumus laik\u0101 vienk\u0101r\u0161\u0101kus un ticam\u0101kus.<\/p>\n

\u0160eit ir septi\u0146i p\u0101rbaud\u012bti veidi, k\u0101 uzlabot DSO:<\/p>\n

    \n
  1. Stiprin\u0101t maks\u0101jumu noteikumus<\/strong>. Ja j\u016bsu standarta l\u012bguma nosac\u012bjumi ir 60 vai 90 dienas, apsveriet, vai tie ir patie\u0161\u0101m nepiecie\u0161ami. \u012as\u0101ki termi\u0146i samazina risku un jau s\u0101kotn\u0113ji nosaka skaidr\u0101kas cer\u012bbas.<\/li>\n
  2. R\u0113\u0137ini \u0101tr\u0101k un prec\u012bz\u0101k<\/strong>. Liel\u0101k\u0101 da\u013ca aizkav\u0113\u0161anos s\u0101kas iek\u0161\u0113ji. Ja r\u0113\u0137ini tiek nos\u016bt\u012bti v\u0113lu, neskaidri vai ar k\u013c\u016bd\u0101m, maks\u0101jums tiks aizkav\u0113ts. Nos\u016btiet r\u0113\u0137inus nekav\u0113joties p\u0113c pieg\u0101des un p\u0101rliecinieties, ka visas deta\u013cas ir pareizas, ieskaitot maks\u0101jumu nor\u0101d\u012bjumus.<\/li>\n
  3. Automatiz\u0113t atg\u0101din\u0101jumus<\/strong>. Daudzi kav\u0113tie maks\u0101jumi nav t\u012b\u0161i. Autom\u0101tiski atg\u0101din\u0101jumi pirms un p\u0113c termi\u0146a var iev\u0113rojami samazin\u0101t kav\u0113\u0161anos, nepalielinot manu\u0101lo darba apjomu.<\/li>\n
  4. Stimul\u0113t \u0101tru maks\u0101jumu<\/strong>. Nelielu atlaidi par priek\u0161laic\u012bgu apmaksu pied\u0101v\u0101t ir labi paz\u012bstama strat\u0113\u0123ija naudas pl\u016bsmas uzlabo\u0161anai, it \u012bpa\u0161i dar\u012bjumos ar liel\u0101kiem klientiem. Pat 1\u20132 % atlaide var veicin\u0101t \u0101tr\u0101ku nor\u0113\u0137inu veik\u0161anu.<\/li>\n
  5. Segment\u0113t klientus p\u0113c riska<\/strong>. Ne visi klienti uzvedas vien\u0101di. Noskaidrojiet, kuri klienti past\u0101v\u012bgi maks\u0101 ar kav\u0113\u0161anos, un piel\u0101gojiet savu pieeju. Tas var\u0113tu ietvert stingr\u0101kus nosac\u012bjumus, r\u016bp\u012bg\u0101ku uzraudz\u012bbu vai priek\u0161apmaksas piepras\u012b\u0161anu.<\/li>\n
  6. Sekot past\u0101v\u012bgi<\/strong>. Konsekvence ir svar\u012bg\u0101ka nek\u0101 intensit\u0101te. Struktur\u0113ts uzraudz\u012bbas process (e-pasti, zvani un risin\u0101jumu so\u013ci) pal\u012bdz nodro\u0161in\u0101t, ka r\u0113\u0137ini nepaz\u016bd.<\/li>\n
  7. Izmantojiet \u0101r\u0113jos partnerus kolekcijai<\/strong>. Noteikt\u0101 br\u012bd\u012b iek\u0161\u0113jie centieni sasniedz savas robe\u017eas. Kad r\u0113\u0137ini paliek apmaks\u0101ti, \u012bpa\u0161i starpvalstu l\u012bmen\u012b, \u0101r\u0113jais atbalsts<\/a> var palielin\u0101t atg\u016b\u0161anas likmes. Pareizi izmantotas, \u0101r\u0113j\u0101s par\u0101du piedzi\u0146as nav tikai p\u0113d\u0113j\u0101 iesp\u0113ja. T\u0101s var b\u016bt strat\u0113\u0123isks l\u012bdzeklis, lai samazin\u0101tu DSO un atbr\u012bvotu iek\u0161\u0113jos resursus.<\/li>\n<\/ol>\n

    K\u0101 starptautiski par\u0101du piedzi\u0146as risin\u0101jumi var samazin\u0101t DSO (vid\u0113jo par\u0101du atg\u016b\u0161anas laiku)<\/h2>\n

    Maks\u0101jumu iekas\u0113\u0161ana reti ir vienk\u0101r\u0161a, ta\u010du t\u0101 k\u013c\u016bst iev\u0113rojami sare\u017e\u0123\u012bt\u0101ka kad klienti atrodas da\u017e\u0101d\u0101s valst\u012bs<\/a>.<\/p>\n

    Katra tirgus<\/a> ir sava juridisk\u0101 sist\u0113ma, uz\u0146\u0113m\u0113jdarb\u012bbas kult\u016bra un maks\u0101jumu gaidas. T\u0101 rezult\u0101t\u0101 kav\u0113ti r\u0113\u0137ini bie\u017ei paliek apmaks\u0101ti ilg\u0101k, palielinot vid\u0113jo tirdzniec\u012bbas par\u0101du atg\u016b\u0161anas laiku (DSO) un kred\u012bta zaud\u0113jumu risku.<\/p>\n

    \u0160eit var pal\u012bdz\u0113t Oddcoll.<\/p>\n

      \n
    1. Aug\u0161upiel\u0101d\u0113jiet savu neapmaks\u0101to B2B r\u0113\u0137inu<\/a> uz Oddcoll platformu.<\/li>\n
    2. M\u0113s izskat\u0101m lietu un saska\u0146ojiet to ar p\u0101rbaud\u012btu viet\u0113jo par\u0101du piedzi\u0146as a\u0123ent\u016bru<\/a> par\u0101dnieka valst\u012b.<\/li>\n
    3. Viet\u0113j\u0101 a\u0123ent\u016bra sazin\u0101s ar par\u0101dnieku tie\u0161i vi\u0146u pa\u0161u valod\u0101 un vi\u0146u viet\u0113j\u0101s uz\u0146\u0113m\u0113jdarb\u012bbas kult\u016bras ietvaros.<\/li>\n
    4. Vi\u0146i uzs\u0101k form\u0101las par\u0101du piedzi\u0146as darb\u012bbas, ieskaitot atg\u0101din\u0101jumus un struktur\u0113tus maks\u0101jumu piepras\u012bjumus.<\/li>\n
    5. Ja maks\u0101jums joproj\u0101m netiek veikts, lieta var tikt nodota t\u0101l\u0101k, izmantojot viet\u0113j\u0101s juridisk\u0101s proced\u016bras un nepiecie\u0161am\u012bbas gad\u012bjum\u0101 tiesisk\u0101s izpildes iesp\u0113jas.<\/li>\n<\/ol>\n

      Ja tos izmanto pareizi, \u0101r\u0113j\u0101s par\u0101du piedzi\u0146as komp\u0101nijas ir vair\u0101k nek\u0101 p\u0113d\u0113j\u0101 cer\u012bba nenomaks\u0101tiem par\u0101diem. T\u0101s var b\u016bt strat\u0113\u0123isks instruments kred\u012btu kontrolei, pal\u012bdzot samazin\u0101t DSO (vid\u0113jo par\u0101du atmaksas termi\u0146u), uzlabot naudas pl\u016bsmas prognoz\u0113jam\u012bbu un atbr\u012bvot iek\u0161\u0113jos finan\u0161u darbiniekus, lai vi\u0146i var\u0113tu koncentr\u0113ties uz augstv\u0113rt\u012bg\u0101ku darbu.<\/p>\n

      Samaziniet DSO un uzlabojiet savu naudas pl\u016bsmu jau \u0161odien!<\/h2>\n

      Ja naudas pl\u016bsmas uzlabo\u0161ana un DSO samazin\u0101\u0161ana ir j\u016bsu uz\u0146\u0113muma priorit\u0101tes, n\u0101kamais solis nav tikai r\u016bp\u012bg\u0101k sekot neapmaks\u0101tajiem r\u0113\u0137iniem; tas ir ieviest sist\u0113mas, kas tos akt\u012bvi uzlabo.<\/p>\n

      Ja j\u016bsu uz\u0146\u0113mums saskaras ar klientiem, kas kav\u0113 maks\u0101jumus starptautisk\u0101 m\u0113rog\u0101, ir pien\u0101cis laiks p\u0101rdom\u0101t, k\u0101 j\u016bs apstr\u0101d\u0101jat kav\u0113tos r\u0113\u0137inus. M\u0113s, Oddcoll, pied\u0101v\u0101jam struktur\u0113tu, lokaliz\u0113tu pieeju par\u0101du piedzi\u0146a<\/a> kas var pal\u012bdz\u0113t \u0101tr\u0101k atg\u016bt maks\u0101jumus un atg\u016bt DSO kontrol\u0113.<\/p>\n

      Sazinieties ar mums \u0161odien<\/a> un s\u0101ciet uzlabot j\u016bsu uz\u0146\u0113muma naudas pl\u016bsmu jau tagad!<\/p>","protected":false},"excerpt":{"rendered":"

      Timing is often the biggest problem for any finance team. You\u2019ve got revenue booked and deals closed, but cash is still tied up in unpaid invoices. Having such a gap between earning money and actually receiving it can quietly strain even the healthiest businesses. One of the most important metrics for understanding this gap is […]<\/p>\n","protected":false},"author":6,"featured_media":3523,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-publications"],"acf":[],"_links":{"self":[{"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/posts\/3485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/comments?post=3485"}],"version-history":[{"count":0,"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/posts\/3485\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/media\/3523"}],"wp:attachment":[{"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/media?parent=3485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/categories?post=3485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oddcoll.com\/lv\/wp-json\/wp\/v2\/tags?post=3485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}