THE COMPARATIVE ANALYSIS METHOD OF THE CALCULATION TO THE INTEREST OF INSTALLMENT SALES AT CV.MANDALA MOTOR

Agatha Rachel Tamiasa

Abstract


To optimize the level of sales, the company can
use the installment sale, the delivery of products owned by
the seller to the buyer to receive down payment (down pay-
ment) and the remainder paid in installments in accordance
with the agreement. In this section the amount of interest
calculated using the long end interest, short-end interest
method, anuitet methods, and methods of interest is calcu-
lated on the basis of the remaining contract price. From the
calculation of sample obtained through eld studies on the
CV. Mandala motor obtained results comparison between
the method of interest calculation interest long end, the
method of short-end interest, anuitet methods, and meth-
ods of interest is calculated on the basis of the remaining
contract price. From these results note that the method
of interest is calculated on the basis of the remaining con-
tract price provides a greater rate than the long end interest
method, the method of short-end interest, anuitet method.
With the method of interest is calculated on the basis of
the remaining contract price, the company is also easier to
calculate the amount of interest due to sucient calculated
only once at the beginning of the installment contract and
the same amount each period, but this method is detri-
mental to the buyer because the value of the installment
on installments ultimately greater than the real. The most
appropriate method is a method where the value anuitet
protable for the company and the buyer, as well as a xed
payment amount does not confuse the buyer in making pay-
ments.

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