<![CDATA[This study aims to control effectively the accounts receivable to increase the companys receivables turnover. The analysis used is the analysis of the ratio , accounts receivable turnover analysis and analysis of the billing period. Based on the companys credit policy determination of repayment period is 30 days . The company does not yet have syarat-syarat/ketentuan credit sales . The implementation of the companys credit policies based only instruction directors in an effort to fulfill sales targets ( turnover ) . Year 2010 for doubtful accounts of Rp . 58,345,295 . The company implemented a backup method of allowance for doubtful accounts . Investment Analysis Everage in 2010 the company showed the amount of money invested in a single receivable turnover is quite high . This is because the average length of the repayment of the past due receivables . Analysis of the companys liquidity ratio in 2010 showed 120 % of the current ratio , cash ratio of 0.7 % at , and quick ratio at 116 % .Keywords: Credit Policy , Control Accounts Receivable , Cash Flow Effectiveness .]]>
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