摘要:Control of trade receivables is made by the companys way to minimize the riskof uncollectible accounts receivable, valuation of accounts receivable can not bedone in two basic ie, the percentage of sales, and the percentage of receivables.Control of receivables will be carried out by making the type of prospects whoare rated by the credit department. Credit department assess whether bonafidesdebtor can be approved or disapproved make purchases on credit. Fromcontrolling receivables done by. Mustika Ratu, the company is less good andstill must be evaluated because there are many debtors who fail to pay claims.