credit and inventory management keown
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7/23/2019 Credit and Inventory Management Keown
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Credit ManagemPa
Johan Pratom
Prabowo Putra
Arief P
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Credit Policy Changes :Marginal/Incremental Analysis (1
Kebijakan kredit yang longgar akan mepenjualan meningkat, tetapi juga akan mepiutang tak tertagih, diskon penjualan, dan ekstra yang ditanam dalam bentuk piutang dan
3 Jenis perubahan kebijakan kredit:1. Perubahan kelas risiko pelanggan
2. Perubahan ara penagihan piutang
!. Perubahan term diskon
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Credit Policy Changes :Marginal/Incremental Analysis (2
Keown membagi analisa incremental perubahan kebijakan kredit menjadi 4 langka
1. Menghitung perubahan proft
2. Menghitung biaya/investasi tambaha
bentuk piutang dan persediaan
3. Menghitungan tambahan diskon yang d
4. Membandingkan inremental revenueinremental osts
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Credit Policy Changes :Marginal/Incremental Analysis (3
Denis Electronics : Releant In!ormation !or Incrementa
New ales !e"el #all credit$ %&,''','''
(riginal ales le"el #all credit$ %),''','''
Contribution Margin *+
bad debt losses on new sales -
New ."erage Collection Period 4+ days(riginal ."erage Collection Period /' days
.dditional In"estment in In"entory %*+,'''
Pre0ta1 2e3uired 2ate o 2eturn 5+
New 5
Percent o customers taking the cash +'
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Credit Policy Changes :Marginal/Incremental Analysis ("
!tep 1:"enghitung tambahan pro#t
" #inreased sales$%M& ' #inreased sal
debt losses&" #)1*+++*+++$+.2,&-#)1*+++*+++$+.+&
" )1+*+++
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Credit Policy Changes :Marginal/Incremental Analysis (#
!tep 2:"enghitung bia$a dari modal $ang tertanam dalam
persediaan
" #0dditional 0 0dditional nventory& $ #preta re5return&
%imana Additional A& adalah:
" #ne7 daily sales$ne7 0%8&-#original daily sales$origi
" #*+++*+++/3+$4,& ' #9*+++*+++/3+$3+& " )4,9*34+
Sehingga totaln$a men'adi:
"#)4,9*34+)2,*+++&$+.1, " )2*,+1
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Credit Policy Changes :Marginal/Incremental Analysis ($
!tep 3:"enghitung bia$a dari tambahan diskon pen'uala
" #)*+++*+++$+.+1$+.,&-#)9*+++*+++$+$+&
" )4,*+++
New!e"el
oales
New Cash
6iscount
ocustom
er
taking6iscount
(riginal
!e"elo
ales
(riginal
Cash6iscou
nt
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Credit Policy Changes :Marginal/Incremental Analysis (%
!tep 4:"embandingkan inremental re(enue dan Inreme
;et hange in preta profts " step 1 ' #step3&
")1+*+++ ' #)2*,+1 )4,*+++&" )2*4
<=esimpulan: perubahan kebijakan kremenguntungkan perusahaan
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7erima K