在庫日数 days sales of inventory (DSI)

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Language pair:Japanese to English
Definition / notes:A financial measure of a company's performance that gives investors an idea of how long it takes a company to turn its inventory (including goods that are work in progress, if applicable) into sales. Generally, the lower (shorter) the DSI the better, but it is important to note that the average DSI varies from one industry to another.

Here is how the DSI is calculated:

Days Sales Of Inventory (DSI)


Also known as days inventory outstanding (DIO).

在庫分析、キャッシュフロー分析で用いる用語。

在庫日数 = 棚卸在庫金額 ÷ 売上原価 ×365

※ 売上原価( COS: Cost of Sales) または (COGS: Cost of Goods Sold)
※ 分母を売上高としている場合、年間の日を稼働日としてる場合もあるので注意!!
URL:http://www.investopedia.com/terms/d/dsi.asp
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