Desy Infantrisia


This education represent special study at PT. Sukorejo Textil Pasuruan with title "Analyze profit of per segment as a means of to assess performance of manager of at PT Sukorejo Textil Pasuruan".
Target of this research is first is to know analysis of report of profit of per segment which can be made as a means of to assess achievement of manager at PT. Sukorejo Indah Textile, number two to know type of product of where is having storey; level of optimal profit.
Analyzer which the writer uses is classification of costs that happened pursuant to his behavior that is into fixed cost, variable cost semi expense and variable. because in semi expense of variable still there are two expense element, is hence performed by dissociation of semi expense of variable into fixed cost and variable cost by using method of smallest square (least square), and to know that exponent which segment of according to type of product and also area of marketing have shown good achievement use report of balance which the segment, to determine that achievement of type of product and area of marketing of goodness have contribution margin > Direct fixed cost so that will yield segment margin.
Result from analyzes account per segment according to type product indicating that every year assess sale and also goods unit quality sold from three the product increasing, although there is one of type product that is Wadimor which can yield big enough profit contribution for company and also his marketing area have enough flatten.
from result analyses the above, product Wadimor have best achievement, is later; then followed the and Zahab ruby in to entire or all potency from to six sale area have sales potential which potential enough to be developed. in the year 2001 and 2003 East Java represent area Primadona, while in the year 2002 hold on by Sumatra.
Pursuant to conclusion of is above, implementation writer can that company better apply report analysis of per segment in order to can conduct assessment to type product of and also sale area owned by company. Analysis showing type product sale area and have achievement which is both for company have to be defensible, is even improved.


Keyword : laba per segmen; kinerja manajer


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laba per segmen; kinerja manajer