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The outstanding bills of an enterprise; money owed to suppliers for goods and services purchased for the normal operations of the venture. Accounts payable are included on the balance sheet under current liabilities.
KPIs in ‘Accounts payable’
Percentage of payable invoices that have not been matched to a purchase order.
Percentage of invoices disputed.
Listed in: Procurement, Accounts payable, Cobit Manage Third-party Services, Outsourcing
Tags:
bill, invoice, dispute
Percentage of overdue invoices i.e. invoices that have not been paid before their payment date.
Creditor days is the average time that a company takes to pay its creditors.
Listed in: Accounts payable
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