DSO (Days Sales Outstanding)

Days sales outstanding expresses a receivable balance as a number of days: outstanding divided by credit revenue for the period, multiplied by the days in it. For a hospital it should be computed on credit revenue only — billed value not collected at the counter — because including cash and UPI taken at the point of service understates it dramatically.

Why it matters in a hospital

DSO averages the whole receivable pool, which means it flatters a hospital sitting on old debt as long as recent billing is healthy. Two hospitals both reporting forty days can be in completely different positions: one owed money raised last month, the other with half its dues over ninety days old and fresh billing masking it. The ageing mix is what separates them, and the number worth watching is the share beyond ninety days — the point at which collection effort stops working, because the people who remember the admission have moved on.

How Trisvio handles it

Every bill in Trisvio carries its own date and payment history, so ageing buckets are a report rather than a monthly spreadsheet exercise, and a balance cannot quietly pass ninety days without appearing on the dues list first.