PEMERIKSAAN OPERASIONAL ATAS FUNGSI PENJUALANUNTUK MENILAI TINGKAT EFISIENSI DAN EFEKTIFITAS DALAM UPAYA UNTUK MENINGKATKAN LABA PADA PT KEBON AGUNG MALANG

Siti Nurjanah Mahmudah

Abstract


Selling is the most important part for the company to reach the aim had been detemained, either a long range or the short range plan. Hawever, the problem is weither the selling nis quaitw efficient and effective or not. Soo that the purpose can be reached. To know whwther the selling is quaite efficient and effective or not, it?s need ed to do operations impaction.

Operation impaction is systematic research to evaluate the rate of efficiency and effectivity contril analysis. The porpose in the know the rate of efficiency and effectivity of impaction?s object.

The impaction is done on selling section of PT Kebon Agung Malang. The impactinuses same analysis, such is raye efficienci and effectivity control analysis that its aim is to know the rate of efficiency and effectivity of salling activity, it also uses profitability analysis the has a porpose to know the rate of company?s profit, so that it can be know whether the profit has been optimal or not.

From the analysis it?s know selling activity of the company is quaite efficient and effective, but profit hasn?t optimal yet, it?s swon by the decraising of profit rate from year to year. Biside that, selling procedure that?s used by the company hasn?t described a sufficient control yet. The company alse hasn?t had a section the heandles the selling specifis.

 

Keyword : PENJUALAN; LABA

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/14/jiptummpp-gdl-s1-2004-sitinurjan-687-Pendahul-n.pdf


Keywords


PENJUALAN; LABA