Days Of Payables Outstanding (DOPO) is how long it takes a company to pay its suppliers. It is usually expressed in days and is calculated by taking the total of a company’s accounts payable and dividing it by the total dollar amount of purchases during that same period. DOPO is an important metric for companies to track as it not only helps them to manage their cash flow more efficiently, but can also provide insight into the overall financial health of the organization. A low DOPO suggests that a company is paying suppliers quickly and efficiently, while a high DOPO means the company may be having difficulty managing its cash flow. Generally, a company with a DOPO of 30 or less is considered to be doing well, while a DOPO of 45 or more is considered to be too high and may indicate a need for improvement.