Operational NotesExploring the gap between reported performance and operational reality — finance operations, ERP systems, and performance measurement.https://operationalnotes.com/Is DSO really an Accounts Receivable performance KPI?https://operationalnotes.com/articles/is-dso-an-ar-performance-kpi/https://operationalnotes.com/articles/is-dso-an-ar-performance-kpi/DSO sits near the top of almost every list of AR performance KPIs. Part 1 asks whether it is a performance KPI for the team collecting the cash.Sun, 25 Oct 2026 00:00:00 GMTperformance-measurementorder-to-cash