💼 Pre-MBA Exam Prep

Accounts payable turnover measures:

A Sales efficiency
B How quickly a company pays its suppliers, calculated as cost of goods sold divided by average accounts payable
C Revenue collection speed
D Inventory speed

✓ Correct Answer: Option B

AP Turnover = COGS / Avg AP. Higher ratio = paying suppliers faster. Days Payable Outstanding (DPO) = 365/AP Turnover. Cash management: balance supplier relations vs preserving cash.

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