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PEMBELANJAAN PEMBELANJAAN PERUSAHAANPERUSAHAAN

PEMBELANJAAN PEMBELANJAAN PERUSAHAANPERUSAHAAN

LECTURE 3b – LECTURE 3b – CREDIT MANAGEMENTCREDIT MANAGEMENT

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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

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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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