<![CDATA[This study examines how management control is applied throughout the sales, accounts receivable, and cash-receipt cycle of PT Indotech Metal Nusantara. The analysis concentrates on credit sales because the quality of credit approval, billing, documentation, and cash monitoring directly affects liquidity and operating continuity. Evidence from company data and interviews is used to assess the planning process, sales realization, receivable collectability, and the conversion of credit sales into cash. The findings indicate that budgeting and transaction documentation have generally supported operational control, while stronger variance analysis, cross-functional information integration, and risk-based credit limits are still required. The study proposes practical improvements aimed at increasing the responsiveness of management control, accelerating receivable turnover, and reducing dependence on a limited number of major customers.]]>
Copyrights © 2026
