OPERASIONAL AUDIT UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI FUNGSI PENJUALAN PADA PERUSAHAAN KRIPIK TEMPE ABADI MALANG

Siti Zuraida

Abstract


The research is a cases study in Factory of Kripik Tempe ABADI, with tittle ?Operational Audit For Measure The Effectiveness and Efficiency In Salas Field In Factory Of Kripik Tempe ABADI Malang?. The research based on the effectiveness and efficiency are necessary for sales field activity. Operational audit is the media to help the operational?s organization to measure the effectiveness, efficiency and economy.
The aim of this research is to know if the factory able to get effectiveness and efficiency in sales field.
Analysis techniques which used contains of suggestion and introduction?s stage, preface survey?s stage, analysis more detail?s stage, detail of experiment?s stage, explain and analysis audit?s result, stage of repporting, and activity after the audit?s stage.
The result from the research shows that sales activity in the factory on 1999 till 2003 is uneffectiveness, referred by the effectiveness calculation result is not be able to get the target and estimate of sales. But, each of the year, the factory able to increasing the volume of sales. That uneffectiveness condition is the consequence from the factory do the promotion activity and market?s riset badly, the factory sheafing the sales field and marketing field, so that both of the field can not do the activity maximally. But, along of those year, sales activity is efficien, referred by the efficiency calculation result, that output more than input.
From the result we can conclude that operational audit able to measure the effectiveness and efficiency of sales field and the reason of uneffectiveness condition.
Based on the conclusion, writer can implicated that the factory of Kripik Tempe ABADI Malang possibly to separated the sales field and marketing field, considered the sales of the year before and the next year and do the promotion and market?s riset better.

 

Keyword : OPERASIONAL AUDIT; EFEKTIVITAS DAN EFISIENSI; FUNGSI PENJUALAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/39/jiptummpp-gdl-s1-2005-sitizuraid-1926-pendahul-n.pdf


Keywords


OPERASIONAL AUDIT; EFEKTIVITAS DAN EFISIENSI; FUNGSI PENJUALAN