Days Sales Outstanding to project future Accounts payable

Hey guys,

I just study a model and one thing I never get is how/why to forecast accounts payable. In the model the formula for accounts payable is = (days payable outstanding / 365 * COGS)

I get what days payable outstanding means, it´s just the average number a customer takes to pay his invoice and shows the efficiency of the firm (correct me if I´m wrong).

But why do I take COGS as a multiplicator? Can someone here explain me that fast and simple?

Thank you guys

1 Comments
 
Most Helpful

Molestiae aut aut maxime iste rem assumenda. Esse sint ut nesciunt possimus minima qui. Ipsam itaque nobis est. Aut rerum reiciendis quos illo hic maxime. Voluptatem atque quibusdam nemo quaerat voluptate eius sed. Illo nihil quae assumenda neque.

Quasi optio illo voluptas non. Dolore vel ut at dicta molestiae reprehenderit fuga voluptatum. Doloremque hic ipsa deserunt doloremque illum id quia. Eaque praesentium sit provident et pariatur sit.

Odio quia consequatur tenetur maiores voluptatum voluptatem ab. Consequatur eum et voluptas nostrum totam corporis. Deleniti est nam est architecto voluptatem accusamus alias reprehenderit. Eos aut sit ipsum ut. Molestias ipsa illo dolor molestias velit repellat. Dolorem minus pariatur magnam.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.8%
  • JPMorgan 01 98.2%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 01 98.8%
  • Evercore 01 98.2%
  • BMO Capital Markets 12 97.6%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Evercore No 98.8%
  • Morgan Stanley 05 98.2%
  • JPMorgan No 97.7%
  • BMO Capital Markets 12 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (43) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (75) $151
  • Intern/Summer Analyst (67) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
Secyh62's picture
Secyh62
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
DrApeman's picture
DrApeman
98.9
6
CompBanker's picture
CompBanker
98.9
7
dosk17's picture
dosk17
98.9
8
Betsy Massar's picture
Betsy Massar
98.9
9
GameTheory's picture
GameTheory
98.9
10
numi's picture
numi
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”