Wina Atina Soraya


This research is case study at function sale of LIMITED PARTNER, CV. Self-Supporting Partner of Banjarmasin with title "Audit Operational to Assess Effectiveness and Efficiency Function Sale at LIMITED PARTNER, CV. Self-Supporting Partner of Banjarmasin".
This Research target is to explain what is sale function at LIMITED PARTNER, CV. Self-Supporting Partner of Banjarmasin have walked effectively and efficient.
In this research, used by analysis technique is writer pass/through phases of operational audit. done/conducted phases that is phase preparation of antecedent, phase research of field, phase compilation of inspection program, phase execution of inspection, and reporting phase and also recommend. Analyzer which used in this research is analysis of variance that is searching difference between sales budget with sale realization used to assess sale effectiveness and analyze compared to among/between selling expense with sales revenue used to assess sale efficiency.
From research result known that in compiling sales budget, company less conduct to research into more circumstantial market to get market information clearly. And from result analyze variance known by the existence of enough difference of material with percentage realize sale to sales budget for year 2004-2006 equal to 92,74%, 87,23%, and 88,14%. While to result of comparison analysis among/between selling expense with sales revenue show the existence of increase of year 2004?2006 that is equal to 8%, 14%, and 17%. And can be seen from calculation percentage of increase of ill assorted selling expense with percentage of increase of sales revenue because year 2004 and 2005 increase of selling expense equal to 86% and year 2005 and 2006 equal to 21%, while the increase of sales revenue of for year 2004 and 2005 only equal to 11% and year 2005 and 2006 only equal to 1%.
Thereby can know that sales department not yet can execute the activity of maximally because company at three the last year 2004-2006 the sale of still less efficient and effective.
Pursuant to above summary, writer of implication that to reach effective and efficient situation of company require to conduct to research into more circumstantial market and isn't it promotion program regularly. Company also better compile sales budget per region so that/ to be known by which areas is which is enough of inner potential conduct which area and sale is which less potential. And company better immediately execute inspection of operational routinely, so that be all problem and deviations that happened earn is immediately known and to do repair step so that do not become ugly progressively which in the end harm company.




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