Evaluation of Control Systems Sales and Receivables Accounts Receivable in Relation to Efficiency (Case Studies In PT Cahaya Sakti Multi Intraco)

Sales and accounts receivable control systems are important in the trading business. Control of accounts receivable is made to prevent the control of bad debts. Receivables need to be managed effectively and efficiently to the target of credit sales system is achieved.The purpose of this study was to evaluate the system and controlling the sale of receivables in a manufacturing company do credit sales. Evaluation conducted to determine the system of sales and accounts receivable control of the company has been efficient or not, judging from the calculation of the ratios of receivables, such as age of accounts receivable, accounts receivable collection, accounts receivable turnover. Research on the author is in the PT Cahaya Sakti Multi Intraco.The results showed that PT Cahaya Sakti Multi Intraco SOP has made a pretty good sales. Control accounts can not be controlled. To ensure the accounts have been inefficient or not, can be calculated through the age of accounts receivable, accounts receivable collection, accounts receivable turnover of the company. From the data described in the discussion section, look no relationship between the efficiency of sales to accounts receivable system. Although sales have increased, not by itself increase Arto, this is due to the average percentage increase in accounts receivable are much higher than the percentage increase in sales. Companies must implement control measures more appropriate accounts and tighter so that the average accounts receivable could be better than the target than the credit period granted to customers. Should at least be in accordance with the credit period granted to customers. (Credit Term).