Gunawan, HendraUltari Augdina Burhanuddin, Dwinda2023-01-092023-01-092017-02-19https://repository.polibatam.ac.id/xmlui/handle/123456789/1034The final project discusses about procedure management dropping funds for payment of account payable in Kimia Farma Apotek. Companies often experience delays in payment of account payables. One reason is the delay in dropping funds from the central office. This research was conducted by interview and documentation to see what problems occurs in management dropping funds. The final project concluded that althought it turns out that implementation procedures are adequate of account payable, but still there are problems of implementation such a payments which may be detrimental for the company. In the end company should further enhance the company policy’s related to the debt in order to minimize the problem of late payment. This can be done by carrying out a good debt management.idManajemen BisnisAkuntansiProcedureManagementThesis