A company engaged in manufacturing the more so that competition in a company engaged in manufacturing is increasingly tight. A company should improve the marketing and services to attract the consumer to be able to continue to survive and get ahead of the competition. Even at this time there have been many manufacturing companies that cooperate with third parties i.e. bank, where a bank as a financial institution that provides services to consumers through credit payments. In addition, the benefits for manufacturing companies of credit payments is to reduce the risk of sales made in installments. When the manufacturing company as the seller being able to finance these companies typically use without payment installment sales method in credit, as a result, there is a difference in the recognition of revenue.Revenue recognition on the installment sales method is often referred to as deferred revenues, while income was usually calculated at the time of the transaction is complete. Because revenue is the lifeblood of the company. The company can count on profits from the difference between the income and expense.
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