ANALISIS PENGELOLAAN PIUTANG SEBAGAI TINDAK LANJUT KEBIJAKAN PENJUALAN KREDIT
ABSTRACT: With increasing
competition in the
business world, requires companies increase
product sales policies,
which need to
offer product sales on credit in
addition to product sales in cash. With a sales volume of credit sales are expected
to increase by leaps and bounds, so the profit is also increasing. Accounts receivable
arising as a
credit sale occurs,
and simultaneously it also
costs incurred in
the management of
accounts receivable include: the
cost of investment
in accounts receivable,
cash discount, the cost of bad debts and so on. Receivables must be
managed efficiently, because it
involves the profits
and costs incurred
because of the receivables.
The policy should
be managed optimally
receivables which means that every element of the policy should consider
the benefits of accounts receivable and sacrifice. As far as the benefits
outweigh the costs then a decision is economically justified.
Keywords: credit sales,
accounts receivable, benefits, costs
Penulis: Suprihatmi Sri
Wardiningsih
Kode Jurnal: jpmanajemendd110181
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