The following information relates to the current trading operations of Maji Mazuri Enterprises (MME) Ltd:

      

The following information relates to the current trading operations of Maji Mazuri Enterprises (MME) Ltd:
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The management of the company is in the process of reviewing the
company's credit management system with the objectives of reducing the operating
cycle and improving the firm's liquidity. Two alternative strategies, now being
considered by management are detailed as follows:
Alternative A: change of credit terms:
The proposal requires the introduction of a 2% cash discount which is expected to have
the following effects:
-50 per cent of the credit customers (and all cash customers) will take advantage
of the 2 per cent cash discount.

- There will be no change in the level of annual sales, the percentage of credit
- sales and the contribution of sales ratio.
- There will be savings in collection expenses of Sh.2,750,000 per month.
- Bad debts will remain at 2 per cent of total credit sales.
- The average collection period will be reduced to 32 days.
Alternative B: contracting the services of a factor:
The factor would charge a fee of 2% of total credit sales and advance MME Ltd. 90%
of total credit sales invoiced by the end of each month at an interest rate of 1.5% per
month.
The effects of this alternative are expected to be as follows:
- No change is expected in the level of annual sales, proportion of credit sales
and contributions -
-margin ratio.
- Savings on debt administration expenses of Sh.1,400,000 per month will result
-All bad debt losses will be eliminated
-The average collection period will drop to 20 days.

Required:
i) Evaluate the annual financial benefits and costs of each alternative (Assume 360 –day year)
ii) Advise MME Ltd. management on the alternative to implement.
iii) Explain briefly other factors that should be considered in reaching the decision in (ii) above.

  

Answers


Martin
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marto answered the question on February 11, 2019 at 08:18


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