Days Accounts Receivable Turnover (DART) is a key metric for businesses to measure the efficiency and effectiveness of their accounts receivable department. Calculating DART requires dividing the total credit sales in a period by average accounts receivable in that period, then multiplying by the number of days in the period. A higher DART indicates that a company’s customers are paying their bills quickly and efficiently, while a lower DART suggests late payments or more stringent billing practices. The ultimate goal of any business should be to maximize their collection rate, reduce bad debts, increase customer satisfaction, and create a healthy Days Accounts Receivable Turnover.