1 PEMBELANJAAN PEMBELANJAAN PERUSAHAAN PERUSAHAAN LECTURE 3b – LECTURE 3b – CREDIT MANAGEMENT CREDIT MANAGEMENT
Dec 20, 2015
11
PEMBELANJAAN PEMBELANJAAN PERUSAHAANPERUSAHAAN
PEMBELANJAAN PEMBELANJAAN PERUSAHAANPERUSAHAAN
LECTURE 3b – LECTURE 3b – CREDIT MANAGEMENTCREDIT MANAGEMENT
PP/MB-IPB/10 22
Credit ManagementCredit Management
Term of SaleTerm of Sale
Commercial Credit InstrumentsCommercial Credit Instruments
Credit analysisCredit analysis
Credit DecisionCredit Decision
Collection PolicyCollection Policy
PP/MB-IPB/10 33
Credit ManagementCredit Management
Term of Sale:Term of Sale:
- The length of the payment period- The length of the payment period * *
Cash Before Delivery (CBD)Cash Before Delivery (CBD)
* Cash On Delivery (COD) * Cash On Delivery (COD)
* Progress payment* Progress payment
PP/MB-IPB/10 44
Credit ManagementCredit Management
Term of Sale:Term of Sale:
- The size of any cash discounts (CD)- The size of any cash discounts (CD)
* * 5/10, net 30 5/10, net 30
customer receive 5% discount for customer receive 5% discount for
payment payment within 10 days and must pay full within 10 days and must pay full
within 30 dayswithin 30 days
Decide to forgo the CD, obtains an extra Decide to forgo the CD, obtains an extra
20 20 days credit but pays 5% more for the days credit but pays 5% more for the
goodsgoods
PP/MB-IPB/10
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