¿Qué es el periodo medio de pago a proveedores (PMP) y para qué sirve?

En la empresa existen innumerables ratios que permiten conocer el estado de una empresa o controlar el funcionamiento de determinado departamento.

En cuanto a la parte económica de un negocio, existen ciertos KPI fundamentales, como pueda ser la rentabilidad, la facturación o, como vamos a ver, el periodo medio de pago a proveedores.

¿Qué es el periodo medio de pago a proveedores?

El periodo medio de pago es el número de días que tarda, de media, una empresa en pagar a sus proveedores.

Este ratio, es expresado en días, y puede afectar de lleno a la gestión de la tesorería de una empresa. Su control se considera necesario desde cualquier departamento o persona que trabaje la parte financiera de una empresa.

¿Cómo se calcula y como interpretarlo?

Para calcular el periodo medio de pago a proveedores utilizaremos la siguiente fórmula, cuyos importes extractaremos de los datos que nos ofrece la contabilidad

(Saldo medio de acreedores comerciales / Compras netas y gastos por servicios exteriores) x 365 días

Para analizar el valor numérico que nos da este ratio debemos tener en cuenta varios aspectos:

  • Cuidado con los plazos legales que debemos cumplir. En este sentido, la Ley 3/2004, de 29 de diciembre, por la que se establecen medidas de lucha contra la morosidad en las operaciones comerciales establece dichos plazos de pago. Se fija que el plazo máximo para pagar una factura, una vez recibido el producto o prestado el servicio, debe ser de 30 días naturales. Asimismo, también se indica que puede extenderse este plazo acordándolo por ambas partes, siempre y cuando no se sobrepase los 60 días naturales. Esto es muy importante, ya que debes tener en cuenta que cualquier cláusula contraria a esto, en las facturas, presupuestos o contratos, es ilegal.
  • Tienes que comparar el resultado del ratio con las condiciones de pago habituales de nuestra empresa o que hemos ofrecido a nuestros proveedores al contratarlos o que figuran en el presupuesto o la factura correspondiente.
  • Financieramente, habrá que comparar nuestro periodo de pago con el periodo de cobro. Si el de pago es mayor que el de cobro, estaremos bien, porque estaremos siendo financiados por nuestros proveedores. Esta es la situación ideal para tu negocio, primero cobras y después pagas; ya solo faltaría que cobraras más de los que pagaras: regla de economía básica. Pero cuidado, en el caso contrario, podemos tener problemas financieros, ya que estaríamos pagando a nuestros proveedores antes de cobrar de nuestros clientes.
  • Es recomendable comparar nuestro ratio de promedio de pago con el de la competencia. Si nuestro ratio es bastante menor que nuestras empresas competidoras, posiblemente ellas sean mas fuertes financieramente y tengan más oportunidades de reinvertir capital. 

Imagen: Pixabay.com/Anastasia Gepp

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