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Benchmark 02 · AI workflows

Order-to-cash & DSO benchmark

How much of your revenue is sitting overdue, and what is it costing you? We benchmark your overdue share, bad-debt rate, DSO and cash-application effort against the Atradius 2025 Payment Practices Barometer for your region.

Get your free snapshot Industry report · $199
The market reference

What the market looks like.

43%Share of US B2B credit sales that are overdue (Atradius, US 2025)1
47%Share of B2B invoices overdue in Western Europe, with 6% ending as bad debt2
45 daysAverage US B2B payment terms1
KPIMarket referenceTop performers / noteSource
Overdue share of B2B credit sales — US43%Your target: below the regional median1
Bad debt — US5% of invoice value—1
Overdue share — Western Europe47%—2
Bad debt — Western Europe6% of invoices—2
Overdue share — Switzerland by sectorConstruction 42% · Chemicals 51% · Machinery 54%Bad debt: 3% / 6% / 7%3

Late payment is a working-capital problem before it is a P&L problem. AR automation is estimated at USD 3.4–4.8 billion in 2025, growing about 12–13% a year4,5, as e-invoicing becomes mandatory in more than 80 jurisdictions5.

Who it’s for

Is this benchmark for you?

Industries

Manufacturing · Wholesale & distribution · Logistics & transport · Professional services · SaaS & tech

Buyer

CFO & finance · CEO & founder

Company profile

20+ employees, B2B

You need it if…

  • You sell to businesses on credit terms
  • Customers routinely pay after the due date
  • Reminders and cash matching run from spreadsheets
The benchmark

What we measure. What you get.

What we measure

  • DSO and its trend over 12 months
  • Overdue share by ageing bucket and customer segment
  • Bad-debt write-offs as % of credit sales
  • Unapplied cash and hours spent on cash application
  • Dispute volume, causes and time to resolve

What you receive

  • Your position vs the Atradius reference for your region
  • Working capital you could free, in dollars, per day of DSO
  • Collection-sequence and dispute-handling gaps
  • Automation roadmap for reminders, reply triage and cash matching
Typical turnaround: 2–3 weeksService: AI workflowsFree snapshot: availableRelated workflow: Collections & cash application →
Industry report · Edition 1 · $199

Order-to-Cash & DSO Benchmark 2026.

The full study behind this page: US, UK and global payment data, the value of one DSO day, sector deep dives, playbooks by company size and the templates to act on it.

What’s included

117pages
38chapters
61cited sources
9tools & templates

Tools you can use straight away

  • Value model: working capital, carry and bad debt
  • Worked scenarios
  • Dunning and reminder templates
  • Cash-application exception workbook
  • O2C software selection scorecard
  • Credit policy template
  • Dispute and deduction kit
  • E-invoicing readiness kit
  • KPI dictionary and self-benchmark sheet

About this edition: built from published research and NEWMIND models. It does not yet include our own survey; Edition 2 adds survey data from decision-makers, free for Edition 1 buyers.

Reserve your copy · $199 Online checkout opens soon. Reserve now and we email you the payment link; nothing is charged today.

Contents

  1. 01About this editionp. 4
  2. 02Executive summaryp. 5
  3. 03The marketp. 7
  4. 04Definitions and methodp. 9
  5. 05US benchmark: what listed companies collectp. 11
  6. 06UK: how fast large companies payp. 13
  7. 07Global payment behaviourp. 15
  8. 08The value of one DSO dayp. 17
  9. 09Regulation and e-invoicingp. 19
  10. 10Solution landscapep. 20
  11. 11Sector overview: who collects fast, who waitsp. 24
  12. 12Sector deep dive: Software & IT servicesp. 29
  13. 13Sector deep dive: Pharma, biotech & medical devicesp. 33
  14. 14Sector deep dive: Industrial machinery, electrical equipment, instruments & electronicsp. 37
  15. 15Sector deep dive: Business & professional servicesp. 41
  16. 16Sector deep dive: Wholesale & distributionp. 45
  17. 17Sector deep dive: Construction & engineeringp. 48
  18. 18Sector deep dive: Transportation & logisticsp. 52
  19. 19Sector deep dive: Food, beverage & tobaccop. 55
  20. 20Sector deep dive: Utilities & energy servicesp. 58
  21. 21Playbook: companies of USD 50-250M revenue and smaller firmsp. 62
  22. 22Playbook: companies of USD 250M-1B revenuep. 64
  23. 23Playbook: companies of USD 1-10B and USD 10B+ revenuep. 66
  24. 24Playbook: collections strategyp. 69
  25. 25Playbook: cash applicationp. 72
  26. 26Playbook: AI in collections and cash applicationp. 75
  27. 27Implementation roadmap and change managementp. 78
  28. 28Value model: working capital, carry and bad debtp. 81
  29. 29Worked scenariosp. 85
  30. 30Dunning and reminder templatesp. 90
  31. 31Cash-application exception workbookp. 95
  32. 32O2C software selection scorecardp. 98
  33. 33Credit policy templatep. 101
  34. 34Dispute and deduction kitp. 104
  35. 35E-invoicing readiness kitp. 107
  36. 36KPI dictionary and self-benchmark sheetp. 110
  37. 37Glossaryp. 113
  38. 38Sourcesp. 114
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Free sample · 20 pages

Read the first 20 pages free.

Cover, contents, the ten key findings, the market, definitions and method, the US DSO benchmark, how fast large UK companies pay and global payment behaviour. Tell us where to send it and download it straight away.

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Next step

Turn this benchmark into your custom workflow.

The benchmark shows where order-to-cash & dso stands against the market. NEWMIND PARTNERS designs, builds and runs the workflow that closes your gap, built around the systems you already use.

01

Feasibility audit

We measure your workflow on your data (read-only), then compare every solution on the market, off-the-shelf or custom.

02

Design

The workflow that fits your systems, suppliers and approval rules, with a human checkpoint on every decision that matters.

03

Build and run

Senior engineers build it, connect it to the tools you already use and run it in production with an audit trail.

04

Prove it

Baseline on day one, then the change in cost, hours and cash, reported every month.

Start with a feasibility audit

Find out what your workflow really costs, which solution fits best, and the business case to back it. No commitment.

How it works

Four steps. No disruption.

01

Intake call

30 minutes with a senior engineer to agree scope, KPIs and the data we need.

02

Data, read-only

Exports or read-only access to the systems involved. Nothing is changed.

03

Analysis

Your numbers placed against the published market references, KPI by KPI.

04

Readout

Your position, the cost gap in dollars and a costed roadmap to close it.

Reports & custom benchmarks

Questions or a custom benchmark?

Ask the team about the order-to-cash & dso report, or request a custom benchmark on your own data.

  • Your position vs the Atradius reference for your region
  • Working capital you could free, in dollars, per day of DSO
  • Collection-sequence and dispute-handling gaps
Your details are used only to prepare your benchmark. A senior engineer replies, not a sales rep.
Thank you. We have your request and will be in touch by email.

Sources

  1. 1
    Atradius, Payment Practices Barometer — B2B payment practices trends in the US 2025 (240 US companies). group.atradius.com/knowledge-and-research/reports/b2b-payment-practices-trends-in-the-us-2025
  2. 2
  3. 3
  4. 4
    Grand View Research, Accounts Receivable Automation Market (USD 4.79B in 2025, 13.2% CAGR). grandviewresearch.com/industry-analysis/accounts-receivable-automation-market-report
  5. 5
    Mordor Intelligence, Accounts Receivable Automation Market (USD 3.44B in 2025, 11.64% CAGR). mordorintelligence.com/industry-reports/accounts-receivable-automation-market