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Decreasing debtor days: Strategies for accounting practices

Addressing the late payments problem and outlining smart solutions

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Decreasing Debtor Days | Moula White Paper

What’s in the white paper

65 per cent of SMEs get paid late and see their cash flow suffer for it. Across accounting practices, one study placed lock-up periods at 77 days on average, and by all reports, late payments have only compounded over COVID.

Download our white paper to learn about the implications of late payments for SMEs in general, and accounting firms in particular. We explore a range of ways to reduce debtor days, before arriving on smart and targeted solutions for accounting business owners and practice managers.

Key topics covered:

  • Steps to assist in reducing work in progress and debtor days
  • How to control causes of cash flow shortages
  • The pros and cons of different fee funding solutions
  • How to implement terms that guarantee payment upfront
  • A smarter way to outsource accounts receivable

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Key insights


Among SMEs surveyed by Moula, 65 per cent say their clients don’t pay on time.


Almost 40 per cent say their clients pay later than 30 days, ignoring existing payment terms.


Nearly half say clients expect payment terms, requiring a solution that better serves their needs.

Ready to see better debtor days?

Become a Moula Pay Merchant today and make chasing invoices a thing of the past.

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