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Increased in AP turnover mainly came from three main reasons following.1) The beginning balance of AP in 2013 is lower than normal becaused sales in 2012 was very down caused Average AP balance was lower than normal that affect decrease in AP turnover (Days) so, when we compared to this year is tend to increase.2) Increased in Goods intransit this year around 11 MB caused AP balance is high that affect increase in AP Turover (days).3) The company still has hold some invoices which still had problem about clearing for payment caused in creased in AP Turnover (days).
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