THE ANALYSIS OF DEBT CONTROL AT PT.HM.SAMPOERNA

Kresno baujiwo

Abstract


One way to get a gain prot of company is to
make the sale, one of them is credit sales. Where the sale is
not directly generate cash but raises a debt. After the due
of date of receivables may be recognized as cash. Therefore,
accounts receivable must be managed properly so as not to
be causes the harm. The purpose of scientic research is to
know the control of the company's accounts receivable and
to know the methods that used to control receivables at
PT HM Sampoerna Tbk in order to reduce the occurrence
of large losses at the company.In one way to calculate the
amount of loss is the receivable aging method. This method
is done by classifying the delinquent accounts receivable
based on the length of time in arrears. At PT HM Sampo-
erna Tbk. The specied ages receivables is not in arrears,
1-30 days, 31-60 days, 61-90 days. After that the groups
are multiplied by the percentage of accounts receivable
losses that have been determined based on the experience
of collecting receivables in the period. From this analysis
the authors concluded that the number of estimated losses
on accounts receivable of PT HM Sampoerna Tbk is Rp.
73.322.857 and control of accounts receivable at PT HM
Sampoerna Tbk has been good enough because of the
amount of estimated loss accounts of companies not large
enough amount of receivables during the period of 2009. If
desired uncollectible accounts receivable can be eliminated
by two methods, namely direct elimination method and
the method of backup.

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