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Credit ManagemPa

 Johan Pratom

Prabowo Putra

 Arief P

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Credit Policy Changes :Marginal/Incremental Analysis (1

Kebijakan kredit yang longgar akan mepenjualan meningkat, tetapi juga akan mepiutang tak tertagih, diskon penjualan, dan ekstra yang ditanam dalam bentuk piutang dan

3 Jenis perubahan kebijakan kredit:1. Perubahan kelas risiko pelanggan

2. Perubahan ara penagihan piutang

!. Perubahan term diskon

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Credit Policy Changes :Marginal/Incremental Analysis (2

Keown membagi analisa incremental perubahan kebijakan kredit menjadi 4 langka

1. Menghitung perubahan proft 

2. Menghitung biaya/investasi tambaha

bentuk piutang dan persediaan

3. Menghitungan tambahan diskon yang d

 4. Membandingkan inremental revenueinremental osts

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Credit Policy Changes :Marginal/Incremental Analysis (3

Denis Electronics : Releant In!ormation !or Incrementa

New ales !e"el #all credit$ %&,''','''

(riginal ales le"el #all credit$ %),''','''

Contribution Margin *+

bad debt losses on new sales -

New ."erage Collection Period 4+ days(riginal ."erage Collection Period /' days

.dditional In"estment in In"entory %*+,'''

Pre0ta1 2e3uired 2ate o 2eturn 5+

New 5

Percent o customers taking the cash +'

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Credit Policy Changes :Marginal/Incremental Analysis ("

!tep 1:"enghitung tambahan pro#t 

" #inreased sales$%M& ' #inreased sal

debt losses&" #)1*+++*+++$+.2,&-#)1*+++*+++$+.+&

" )1+*+++

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Credit Policy Changes :Marginal/Incremental Analysis (#

!tep 2:"enghitung bia$a dari modal $ang tertanam dalam

 persediaan

" #0dditional 0 0dditional nventory& $ #preta re5return&

%imana Additional A& adalah:

" #ne7 daily sales$ne7 0%8&-#original daily sales$origi

" #*+++*+++/3+$4,& ' #9*+++*+++/3+$3+& " )4,9*34+

Sehingga totaln$a men'adi:

"#)4,9*34+)2,*+++&$+.1, " )2*,+1

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Credit Policy Changes :Marginal/Incremental Analysis ($

!tep 3:"enghitung bia$a dari tambahan diskon pen'uala

" #)*+++*+++$+.+1$+.,&-#)9*+++*+++$+$+&

" )4,*+++

New!e"el

oales

New Cash

6iscount

ocustom

er

taking6iscount

(riginal

!e"elo

ales

(riginal

Cash6iscou

nt

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Credit Policy Changes :Marginal/Incremental Analysis (%

!tep 4:"embandingkan inremental re(enue dan Inreme

;et hange in preta profts " step 1 ' #step3&

")1+*+++ ' #)2*,+1 )4,*+++&" )2*4

<=esimpulan: perubahan kebijakan kremenguntungkan perusahaan

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 7erima K