1 PEMBELANJAAN PERUSAHAAN LECTURE 2c – SHORT TERM FINANCING

PP/MB-IPB/10 2 Managers Who Deal with Short-Term Financial Problems Duties related to short-term Title of managerfinancial managementAssets/liabilities influenced Cash managerCollection, concentration, disbursement;Cash, marketable short-term investments; short-term borrowing; securities, short-term loans banking relations Credit managerMonitoring and control of accountsAccounts receivable receivable; credit policy decisions Marketing managerCredit policy decisionsAccounts receivable Purchasing managerDecisions on purchases, suppliers; mayInventory, accounts payable negotiate payment terms Production managerSetting of production schedules andInventory, accounts payable materials requirements Payables managerDecisions on payment policies and onAccounts payable whether to take discounts ControllerAccounting information on cash flows;Accounts receivable, reconciliation of accounts payable; application accounts payable of payments to accounts receivable

PP/MB-IPB/10 3 Survey: The Importance of Short-Term Finance and Planning Ranked GreatestAverage Time Activity Importance Allocated Financial Planning 59% 35% Working Capital Mgmt. 27% 32% Capital Budgeting 9% 19% Long-Term Financing 5% 14% Total 100% 100% Total 100% 100%

PP/MB-IPB/10 4 Long & Short Term Assets & Liabilities

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