Moving Targets?

Ok, here is my problem. I have two categories that I think are apples and oranges.

The first deals with Dollars Delinquent percentage based on Outstanding Dollars (total current dollars due) and Dollars Delinquent. In this Dollars Delinquent percentage category the more dollars I have outstanding, the better my delinquency rate is. The problem with this is that if I have two accounts that charge transactions differently then one can appear worse than the other even if they both have the same Dollars Delinquent amount.

The second category, which I feel as though is not really a problem, is Accounts Delinquent. The percentage of accounts delinquent determines the proper management involved. For example, if I have a company that have 18 percent accounts delinquent and another company that has only 5 percent accounts delinquent then I can easily say that the company with 5 percent accounts delinquent is doing better than the company with 18 percent accounts delinquent. This example should be fair across the board regardless of the number of accounts.

Here is my dilema ...

Using both categories, how do I show improvement from one month to the next with various companies involved. I could sort on Dollars Delinquent percentage and say that a company is worse than another ... but the company that is doing better might actually have a higher transaction volume and therefore a higher Oustanding Dollars volume to assist in the reduction of delinquency percentage. If I incorporate the management of the accounts (the Accounts Delinquent percentage) into the factor ... how would I do that ... what weight value do I apply to it?

I have some real life example spreadsheet available to anyone that would be willing to review them. I can show two or three months so that you can see the companies and columns. I am unaware of a way to post them here for everyone to view. If there is a way please let me know as I would like to get the largest audience for review. No idea if my email address will show after this sentence either.

In either case, any assistance is greatly appreciated.

Very Respectfully,