Enflasyonist ortamda işletmelerin ticari kredi yönetimi

Abstract

ABSTRACT In recent years, many business organizations have experienced liquidity problems ».largely because of the ef fects of high rates of inflation.lt has, therefore become more important than ever before to get money in promptly from trade debtors. In this thesis is studied Management of Trade Credjjt under inflationary conditions. This study consists of four major chap ters. In the first chapter,, We explained the most common concepts of inflation,, credit and trade credit. The objective of the second chapter, firstly,, has been to provide the. reader with an overall view of general cash management, with a particular emphasis on the role tlat credit management plays in this process,, secondly, to give a framework on the credit policy and organization. In the third chapter, we discussed terms of sale arid financial statements as a source of credit information. Be da- use, in many companies the terms of sale attached to credit transactions are much to vague, and as a result delay and confusion is frequently present in settlement procedures. On the other hand,sin this chapter, we stasdied the significance of financial statements and involved a reasonable knowledge about them. ! i In the fourth and final chapter,, we discussed Credit Decision Making and knowledged Collection Procedures and procedures and the assessment of credit control and perfor mance. Finally, general remarks and critiques are submitted in the conclusion*