Analisis Manajemen Piutang studi kasus pada PT. Agricon Putra Citra Optima (Terminix Cabang Bogor Residential).

Abstract

PT. Agricon Putra Citra Optima (Terminix Branch Residential Bogor) is one of the companies engaged in pest control services for residential sales activity carried out by cash or credit. Where firms engaged in services that do not have a mortgage as collateral. In the management of accounts receivable which is used to analyze the company is a financial ratio is the ratio of the activity, but it is also used as a standard credit analysis, horizontal analysis, vertical analysis, Cash Conversion cycle and aging analysis of receivables. Run receivable management company is doing the planning, organizing, and controlling receivables. Besides lending policy for payment of services provided to consumers must comply with the agreement that has been signed. Accounts receivable turnover ratio of the data concluded that the standard way or made by the head office in terms of accelerating receivables turnover can not be done with the maximum by Terminix Branch Residential Bogor due in each year is still increasing accounts receivable turnover. Whilethe datais based onaverage collectionratio obtained is known that the customer receivables very slow, when compared with the deadline given 90 days diving, aslong as 4 years has not reached the prescribed Head Office standard.