ANALISIS PERUBAHAN KEBIJAKAN PENJUALAN KREDIT DALAM MENINGKATKAN PENJUALAN PADA TOKO PERLENGKAPAN TNI SAGUANTO MALANG

Prasetya, Dimas (2007) ANALISIS PERUBAHAN KEBIJAKAN PENJUALAN KREDIT DALAM MENINGKATKAN PENJUALAN PADA TOKO PERLENGKAPAN TNI SAGUANTO MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

Keywords: Ekbijakan, credit All companies engaged in manufacturing or service company aims to obtain maximum revenue by exploiting all the capabilities of the company. In accordance with a high level of competition then the company should conduct a careful planning in carrying out their business activities. So also for companies who derive income from the sale of its products. In order to support the desired sales growth, one way that can be taken is to increase the volume of sales, Gunawan (1997: 92), by applying the system of credit sales in cash in addition to making sales. Sales of goods and services is a source of revenue for the company, cash sales, of course, will generate income in cash so that revenues can be used again to finance the company's activities. On the other hand, consumers prefer credit sales system, because the payment will feel lighter. The purpose of credit sales for the company which is to stimulate consumer interest. Credit sales here purposely done to expand or introduce the product into the market and at the same time to enlarge the volume of product sales. Companies can obtain additional profits by increasing sales volume. To increase the volume of sales, the company could implement a policy on credit sales, which include the wisdom of terms. Terms of credit or credit terms is an implied condition for the repayment of amounts due from customers. These conditions include the length of time credit and cash discount (cash discount) and other special requirements, Sartono (1999: 433). Credit sales policy will affect the level of sales effectiveness in the future. Credit sales policy is a determination in the selection of credit, credit standards and credit terms, Sundjaja and Barlian (2003: 272). Effectiveness is the ability of the company / organization to realize the expected target set, Halim (2002: 128). Effectiveness is meant is the ability of the company in realizing its credit policy in the company to support sales levels, such as policies for dispensing credit period and cash discount (discounts) in the company. Credit sales policy in setting the period of credit and cash discount (discount) will also affect the rate of sales growth. It can be known with the change in period (term loans) is added to expected sales to rise, so does the discounted cash that is raised, subscriptions are expected to feel interested and the company could provide a rather soft billing policy that is billing day can be extended. Determination of an effective credit policy requires a careful calculation involves additional cost and additional profit to the various credit policy. Companies can increase the investment in accounts receivable if the additional profits obtained in the presence of these receivables are greater than the additional investment accounts. Stores military Supplies Saguanto Malang provides a variety of military equipment, especially equipment the Army (TNI AD). In the sales system, the TNI Supplies Stores Saguanto Malang use the system with cash and credit sales. The system of credit sales generate receivables or rights billing. Wisdom of credit sales as part of efforts to deal with competition and to increase sales volume. One of these changes in credit conditions that are less effective to cause low levels of sales. Stores military Supplies Saguanto Malang face problems in terms of an effective policy of credit sales. From the issue of credit sales policy effective on the TNI Supplies Stores Saguanto Malang, the writer may take several formulation problems. Furthermore, the formulation of the problem, the writers take the title research "Analysis of changes in credit sales policy in increasing the sales of military equipment Saguanto Stores Malang".

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Management
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 29 Jun 2012 04:12
Last Modified: 29 Jun 2012 04:12
URI: http://eprints.umm.ac.id/id/eprint/10260

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