ANALISIS SEGMENTED REPORTING UNTUK PERENCANAAN DAN PENGENDALIAN OPERASI UNIT-UNIT USAHA PADA PR DJAGUNG PADI MALANG

Aswan Noor

Abstract


A company is established for multipurpose, as achieving profitability and developing its result over satisfying investment as it wanted. In order to achieve the purpose, proper analysis and information are badly needed. One of the management information techniques or information that support the effort is segment reporting analysis by contribution margin approach. The segment report can be based on the type of the sold products, marketing areas, sales department or other department that can be identified as profit segment.
The purpose of this research is to find out the contribution result of an effort unit on PR Djagung Padi during 2000 to 2001, the analyzed segments are the segments based on the product types. Some analysis tools in segmented report comprise of sale value of each segment that is analyzed by Contribution Margin (CM), Contribution Margin Ratio (CMR), Segment Margin (SM), and Segment Margin Ratio (CMR). Contribution margin is useful in cost decision-making and short-term income, Contribution Margin Ratio used to find out the change of Contribution Margin as a result of an assessment of each rupiahs in sales. In view of the decision-making, segment margin is useful in decision-making ? great decision that influences capacity as releasing a segment. Segment margin ratio is more proper to analyze product sales performance that having equal market opportunity.
From the analysis result of the segment reporting of each product, it is found that sales performance of Rokok Djagung Hijau product is better than Rokok Djagung Kuning. Beside that, contribution margin and segment margin of Rokok Djagung Hujau product have positive value so that it can be produced continually in order to achieve more profit. The contribution margin and segment margin of Rokok Djagung Kuning product have negative value, so when it is produced continually it would reduce the entire sales contributions, but for long-term purpose, it would be viewed for two or three years in the near future.

Keywords


SEGMENTED REPORTING; PERENCANAAN; PENGENDALIAN