什么是 SaaS 收入积压？

SaaS 收入积压指的是公司尚未开具账单，但根据现有合同或多或少“承诺”要赚取的资金。这种情况尤其适用于基于订阅或基于项目的企业，因为收入是在服务交付期间赚取的。  

While revenue backlogs can help gauge the potential of future digital business opportunities and the overall health of the company, it is important to remember that these are just projections, and the actual outcomes may vary.

A revenue backlog refers to the estimated earnings to be realized, whereas deferred revenue refers to the income realized and received.  

A revenue backlog, on the contrary, is a future revenue opportunity arising from copyright subscriptions, new investments, or the sale of equipment or services that have not yet been invoiced or recognized in the records following US GAAP and IAS.  

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 on completing an underlying transaction, that is, on delivering the goods or services.  

The major difference between the two relates to the timing with which the revenue backlog is anticipated.  Whereas revenue backlog reflects the potential of making future earnings, deferred revenue is income hypothetically already earned and usually cash-based.

收入积压是 SaaS 业务中的一个重要组成部分，因为它考虑的是现有客户合同中尚未确认的收入。 收入积压之所以重要，是因为订阅模式的普及。 

尽管组织可以大致了解其在一段时间内的收入情况，但在严格的会计实务中，只有在收到客户/某人的现金后才能确认收入。  

收入积压仍然是提高开发者信誉、保证业务稳定和支持高效资源分配的关键。

监控收入积压对企业有显著优势，但也存在一些困难。 有必要理解这两方面，以便在积压管理方面做出正确的决策。 

优点： 

• 了解收入积压所显示的未来现金流入，有助于进行明智的资源分配和优化现金流管理。 
• Reference to revenue backlogs based on potential sales can improve the reliability of 财务预测，但这可能也会因市场变化和其他因素而受到限制。
• 跟踪收入积压可以提醒企业注意那些流失风险较高的客户。
• 收入积压跟踪为企业提供了一种符合会计准则的方法，用于 收入确认.

缺点：  

• 收入积压会带来各种潜在风险，从客户流失和行业波动到交付延迟。
• 为了确保分析的准确性，必须维护精确的收入积压数据，因为不一致会导致误解。
• The tracking of revenue backlogs is an area that calls for specific resources and processes.

It is well known that revenue backlog is an important metric in achieving revenue goals.  By estimating revenue backlog, SaaS businesses can evaluate the concentration risk of their customer base.  This helps identify possible churning points where clients stop or reduce their contracts.  

收入积压衡量涉及识别未实现的承诺收入。  此整合旨在通过将收入积压纳入客户相关流程来提高客户成功率和销售业绩。  在适当的管理中描述收入积压可以真实地反映公司当前和未来的状况。  

采用所述方法可能会影响企业实现收入目标的可能性；然而，许多其他因素也可能有助于成功。

一个收入积压分类的例子可以基于一个SaaS企业，该企业获得了一份价值12万美元、为期12个月的合同。 在这种情况下，公司的积压将包含合同的全部金额，即12万美元。 这个积压还可以根据客户、合同规模或时间进行进一步细分，以评估风险并发现增长机会。  

例如，假设一个客户注册了一个价值1200美元的一年期计划，并每月分期付款。 在支付第一笔分期付款后，由于这种安排，会产生1100美元的收入积压。 一家拥有12万美元、为期12个月合同的SaaS公司，假设所有服务都按计划提供，现有合同的收入积压为21万美元。