(Bad + Disputed Debts) / Receivables
The percentage of receivables classified as bad.
- Indicator of receivables quality for factoring
- Indicator of adherence to commercial & credit policy in the collection of receivables
- Indicator of rigor in the collection of receivables
- Evaluated in relation to the corresponding index of the industry or similar companies
Bad + Disputed Debts with excess Ceiling / Receivables
- Indicator of adherence to commercial & credit policy in the collection of receivables
Business actions to improve the Index
- Increase in healthy Sales
- Reduce bad debts





