PEMERIKSAAN OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS FUNGSI PENJUALAN PADA PT. TLOGOMAS ABADIJAYA ENGINEERING PLASTIC INDUSTRY MALANG

DRAVIANA LUCKYTA SARI

Abstract


This is a case study at PT. Tlogomas Abadijaya Engineering Plastic Industry Malang entitles ?Operational Investigation to Evaluate an Efficiency and Effectivity Sale Function at PT. Tlogomas Abadijaya Engineering Plastic Industry Malang.? The purpose of this study is to find out the application of operational investigation on sale function at PT. Tlogomas Abadijaya Engineering Plastic Industry Malang and the efficiency and effectivity of its sale function.
In this study, the discussion uses operational investigations steps involving: 1. Introductional Investigation, 2. Performing of Field Investigation, 3. Analysis Discussion, 4. Reporting and Recommendation. Analysis method used to find out the efficiency is ratio analysis, by comparing sale cost and sale return, while the method to find out its effectivity is sale variance analysis, it is comparing sale budget and sale implementation.
Computational result from ratio analysis which compares budget and implementation in term of its sale cost and sale return suggests that in 1998 there is a decrease from 4.74% budget to 4.62% implementation and in 1999 from 4.56% budget to 4.51% implementation, then in 2000 from 4.19% budget to 4.13% implementation. It means that lower sale cost is more efficient, and it seems that the percentage of implementation is lower than its budget. The computational result using sale variance analysis in term of its effectivity suggests that there is a material difference during 2 years operation, in 1998 it is Rp. 2,124,400.00 and in 1999 is Rp. 6,045,500.00 and in 2000 the difference is not material (Rp. 3,566,300.00) so that it can be neglected.
Based on the result of ratio analysis to find out its sale function efficiency, it suggests that the sale function of PT. Tlogomas Abadijaya Engineering Plastic Industry Malang is quite efficient, but variance analysis to evaluate the effectivity suggests that its sale function is not effective.
Based on the conclusion above, it implies that PT. Tlogomas Abadijaya Engineering Plastic Industry Malang should routinely and periodically perform operational investigation so that the problems related to its sale function can be recovered, which in turn will lead to way of overcoming all problems and deviations and limitating company loss.

 

Keyword : FUNGSI PENJUALAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/18/jiptummpp-gdl-s1-2004-dravianalu-862-Pendahul-n.pdf


Keywords


FUNGSI PENJUALAN