Kebijakan Dan Strategi Pengelolaan Manajemen Modal Kerja

  • Christian Herdinata Universitas Ciputra Surabaya
  • Cliff Kohardinata Universitas Ciputra Surabaya
  • Meidiahna Kusuma Universitas Ciputra Surabaya
Keywords: cash ; accounts receivable ; inventory ; policy ; strategy

Abstract

Working capital (capital) ie cash, accounts receivable, inventory. Companies follow a working capital cycle. Some things related to this are: (1) the cash conversion cycle is how much time the funds are tied up in working capital or how much time between the payment for working capital and cash collection from the sale of working capital (Brigham and Houston, 2014 ); (2) the average collection period is the average time required to convert raw materials into finished goods and sell them (Brigham and Houston, 2014); (3) the average collection period is the average time required to change a company's receivables into cash or to collect cash after a sale; (4) the payable period (payables deferral period) is the average time between the purchase of raw materials and labor with cash payments. The results of this study explain the strategies and policies that can be used in medium-sized businesses.

Author Biographies

Christian Herdinata, Universitas Ciputra Surabaya

Program Studi International Business Management

UC Town, CitraLand, Surabaya 60219

Cliff Kohardinata, Universitas Ciputra Surabaya

Program Studi International Business Management

UC Town, CitraLand, Surabaya 60219

Meidiahna Kusuma, Universitas Ciputra Surabaya

Program Studi International Business Management

UC Town, CitraLand, Surabaya 60219

Published
2017-07-31
How to Cite
Herdinata, C., Kohardinata, C., & Kusuma, M. (2017). Kebijakan Dan Strategi Pengelolaan Manajemen Modal Kerja. BIP’s JURNAL BISNIS PERSPEKTIF, 9(2), Hal. 119 - 129. https://doi.org/10.37477/bip.v9i2.45
Section
Articles