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PEMBELANJAAN PEMBELANJAAN PERUSAHAANPERUSAHAAN

PEMBELANJAAN PEMBELANJAAN PERUSAHAANPERUSAHAAN

LECTURE 2c – SHORT TERM LECTURE 2c – SHORT TERM FINANCINGFINANCING

PP/MB-IPB/10 22

Managers Who Deal with Managers Who Deal with Short-Term Financial ProblemsShort-Term Financial Problems

Duties related to short-termTitle of manager financial management Assets/liabilities influenced

Cash manager Collection, concentration, disbursement; Cash, marketable short-term investments; short-term borrowing; securities, short-term loansbanking relations

Credit manager Monitoring and control of accounts Accounts receivablereceivable; credit policy decisions

Marketing manager Credit policy decisions Accounts receivable

Purchasing manager Decisions on purchases, suppliers; may Inventory, accounts payablenegotiate payment terms

Production manager Setting of production schedules and Inventory, accounts payablematerials requirements

Payables manager Decisions on payment policies and on Accounts payablewhether to take discounts

Controller Accounting information on cash flows; Accounts receivable, reconciliation of accounts payable; application accounts payableof payments to accounts receivable

PP/MB-IPB/10 33

Survey: The Importance of Short-Survey: The Importance of Short-Term Finance and PlanningTerm Finance and Planning

Ranked GreatestRanked Greatest Average Average Time Time

ActivityActivity Importance Importance Allocated Allocated

Financial Planning 59%Financial Planning 59% 35% 35% Working Capital Mgmt. 27% Working Capital Mgmt. 27% 32% 32% Capital Budgeting Capital Budgeting 9% 9% 19% 19% Long-Term Financing 5% Long-Term Financing 5% 14% 14%

TotalTotal 100% 100% 100% 100%

PP/MB-IPB/10 44

Long & Short Term Assets & Long & Short Term Assets & LiabilitiesLiabilities

Current Assets:CashMarketable SecuritiesPrepaymentsAccounts ReceivableInventory

Current Liabilities:Accounts PayableAccrualsShort-Term DebtTaxes Payable

Fixed Assets:InvestmentsPlant & MachineryLand and Buildings

Long-Term Financing:DebtEquity

PP/MB-IPB/10

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