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Management of Inventories and Accounts Receivables By Prof. Augustin Amaladas
Aspects of Receivables Management ,[object Object],[object Object],[object Object],[object Object],[object Object]
Credit policy variables ,[object Object],[object Object],[object Object],[object Object]
A) Credit standards ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
Steps in evaluation of accounts Receivables ,[object Object],[object Object],[object Object],[object Object]
Calculation ,[object Object],[object Object],[object Object],[object Object],[object Object]
Example-1 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Answer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Similar pattern ,[object Object],[object Object],[object Object]
Page-383 prob.1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Exercise-2 Present  Future   sales  40 lakhs  5 lakhs  Average collection period 20 days  40 days Variable cost  0.80  Cost of capital  12% Bad debts ratio  0.05  0.06 Calculate should company relax the collection effort?
Answer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
#3.Effective cost if discount is not accepted from creditors ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
If 3/10 net 30? ,[object Object]
#4.Working Capital Cycle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Answer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Various committees’ recommendations-page 365 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
 
Bank facilities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Working capital loan criteria by IDBI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tandons committee ,[object Object],[object Object],[object Object],[object Object]
Example-1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
answer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
METHOD-II ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Chore Committee ,[object Object]
Maratha committee ,[object Object],[object Object]
Kannan committee ,[object Object],[object Object],[object Object],[object Object],[object Object]
Nayak committee ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
Thank You
Inventory Management unit-15 page-445-476
Inventory Management-Unit-15 ,[object Object],1. Economic Ordering Quantity 2. Fixation of inventory levels 3. Inventory Turnover 4. ABC Analysis 5. Bill of Materials 6. Perpetual Inventory system
1.Economic ordering Quantity(448) ,[object Object],[object Object],[object Object],[object Object],[object Object]
EOQ Formula by differentiation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Exercise-1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Answer-Exercise-1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
If 10% discount is given ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
2. Fixation of inventory level(458) ,[object Object],[object Object],[object Object],[object Object],[object Object],Note: Re-order quantity=EOQ
[object Object],[object Object],[object Object]
3. Inventory (Stock) turnover ratio ,[object Object],[object Object],[object Object]
3.Stock turnover ratio ,[object Object],[object Object],[object Object],Page-461
ABC analysis ,[object Object],[object Object],[object Object],[object Object],Always Better Control Better Control Always Control   Always Better
5. Bill of materials ,[object Object],[object Object]
6.Perpetual inventory control system(page-465)(Unit number 15) ,[object Object],[object Object],[object Object]
Problems-clarification ,[object Object],[object Object],[object Object]
Prob.1-page 473 ,[object Object],[object Object],[object Object],[object Object]
Prob.3-page-474 ,[object Object],[object Object],[object Object]
Prob.6 –page 475 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Prob.9-answer ,[object Object],[object Object],[object Object]
Thank You

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Management Of Inventories And Accounts Receivables Units 14 And 15

  • 1. Management of Inventories and Accounts Receivables By Prof. Augustin Amaladas
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  • 12. Exercise-2 Present Future sales 40 lakhs 5 lakhs Average collection period 20 days 40 days Variable cost 0.80 Cost of capital 12% Bad debts ratio 0.05 0.06 Calculate should company relax the collection effort?
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