Peranan Manajemen Piutang dalam Meningkatkan Penjualan dan Keuntungan yang Diperoleh PT Ultrajaya Milk Industry & Trading Company Tbk

Zaniarti, Sri (0352291) (2006) Peranan Manajemen Piutang dalam Meningkatkan Penjualan dan Keuntungan yang Diperoleh PT Ultrajaya Milk Industry & Trading Company Tbk. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Higher competition cause many companies a sales bankrupt. The bankruptcy can be cause by the low. Thus many companies that make a product for consumption for public give there strongest effort to increase there sales. One way they can do is throught to credit selling except from cash. One of the company that does credit selling is PT Ultrajaya Milk Industry & Trading Company Tbk. Based on the result of analysis from income statement and balance sheet it is known that Average Collection Period (ACP), 2003 is 55 days, 2004 is 66 days, 2005 is 60 days, 2006 is 55 days. The regulation does not influence the net sales because the net increase every years. But it influence the net profit. Net profit 2003 and 2004 are 20.691.995.115, 2004 and 2005 are 9.740.554.162 and 2005 and 2006 are (78.896.654.941). The comparation of 2004 and 2005 is not fit with the theory because with the higher collect account receivable period, the net profit should be decrease. Whereas the net profit is increase. For 2005 and 2006 suitable with the theory throught the limitation period of collection the net profit decrease. Account receivable that is done by PT Ultrajaya Milk Industry & Trading Company Tbk give many influence to the sales that is receive by company as 80% of the cames from Account Receivable.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Average Collection Period (ACP), Net Profit, Account Receivable, Sales
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economics > 52 Management Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 15 Dec 2015 08:13
Last Modified: 15 Dec 2015 08:13
URI: http://repository.maranatha.edu/id/eprint/17979

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