Since days sales outstanding represents how long it takes to collect accounts receivable payments due from customers, the lower the figure, the better. This is because collecting accounts receivable more quickly strengthens your working capital position, providing capital to use for investment in growth. What constitutes a good days sales outstanding figure varies depending on a number of factors, including the sector that your business is operating in. However, generally, aiming for a DSO of 45 days or less will put you in a relatively strong position.