SaaS 수익 백로그란 무엇일까요?

SaaS revenue backlog refers to the money that a company has not yet billed but that it has more or less ‘committed’ to earning based on existing contracts. It applies to subscription and project-based businesses, which earn revenue on delivery. Workday’s total subscription revenue backlog, which also counts billed amounts, was $27.403 billion for the quarter ended July 31, 2026.

매출 잔고는 미래 디지털 비즈니스 기회의 잠재력과 회사의 전반적인 건전성을 측정하는 데 도움이 될 수 있지만, 이는 어디까지나 예상치일 뿐이며 실제 결과는 다를 수 있음을 기억하는 것이 중요합니다.

A revenue backlog refers to the estimated earnings to be realized, whereas deferred revenue refers to cash received for revenue not yet earned.

A revenue backlog is contracted future revenue from subscriptions or the sale of equipment or services that have not yet been invoiced or recognized in the records following US GAAP or IFRS.

Deferred revenue, on the other hand, refers to the amount paid for a product or service that has not yet been rendered. This income is recognized as revenue only upon completing an underlying transaction, that is, on delivering the goods or services.

The major difference is payment: revenue backlog is contracted revenue not yet billed, while deferred revenue has been paid but not yet earned. Together, they make up remaining performance obligations (RPO).

Revenue backlog is one important component in SaaS businesses as it considers revenues that are yet to be recognized in the existing customer contracts. The reason why revenue backlog is important is because of the popularity of the subscription-based model.

Though an organization keeps a relatively accurate picture of its revenue over a period, revenue can only be recognized, under IFRS 15, as the promised service is delivered (IFRS Foundation), not when the contract is signed.

Revenue backlog can be a factor in a company’s public standing, operational consistency, and resource utilization.

Monitoring revenue backlog has notable advantages for businesses, yet there are also some difficulties. It is necessary to comprehend both to make proper decisions as far as backlog management is concerned.

장점:

• 매출 백로그를 통해 나타나는 미래 현금 유입을 이해하면 정보에 입각한 자원 배분 및 최적화된 현금 흐름 관리가 가능합니다.
• 잠재적 판매를 기반으로 한 매출 백로그를 참조하면 다음의 신뢰성을 향상할 수 있습니다. 재무 예측, 그러나 시장 변화 및 기타 요인에 따라 제한이 있을 수 있습니다.
• 매출 백로그 추적을 통해 기업은 이탈 위험이 높은 고객을 파악할 수 있습니다.
• 매출 백로그 추적은 기업이 다음을 위한 회계 기준을 준수하는 방법을 제공합니다. 수익 인식은; US public companies disclose backlog and deferred revenue together as RPO under ASC 606 (The SaaS CFO).

단점:

• 매출 백로그는 고객 이탈 및 산업 변동에서 납품 지연에 이르기까지 다양한 잠재적 위험을 내포합니다.
• 정확한 분석을 위해서는 정확한 매출 백로그 데이터를 유지하는 것이 중요합니다. 불일치는 잘못된 해석으로 이어질 수 있습니다.
• 매출 백로그 추적에는 특정 리소스와 프로세스가 필요합니다.

Revenue backlog shows how much of a revenue goal is already under contract, a starting point for 매출 예측. By estimating revenue backlog, SaaS businesses can evaluate the concentration risk of their customer base. This helps identify possible 이탈 points where clients stop or reduce their contracts.

Revenue backlog measurement deals with identifying unearned committed revenue. Incorporating backlog data into customer success and sales processes may influence their outcomes. Depicting revenue backlogs in the appropriate management leads to truthful representation of the current and future state of the company.

설명된 방법을 사용하면 비즈니스가 매출 목표를 달성할 가능성에 영향을 미칠 수 있지만, 다른 많은 요소도 성공에 기여할 수 있습니다.

An example of revenue backlog classification would be based on a SaaS business that has obtained a contract valued at 120,000 dollars for 12 months. In this situation, the company’s backlog would contain the full amount of the contract, which is one hundred and twenty thousand dollars. This backlog could also be further segmented by customer, contract size, or time to evaluate risks and discover growth opportunities.

For instance, imagine that a customer signs up for a one-year plan costing $1200 and pays for it in installments every month. After the first installment is paid, there is a revenue backlog of $1100 due to this arrangement.

Public companies classify backlog by timing: Workday reported $9.034 billion of its $27.403 billion subscription revenue backlog (its RPO, billed and unbilled) as 12-month backlog for the quarter ended July 31, 2026 (Workday, quarterly filing).