AUDIT OPERASIONAL PADA FUNGSI PENJUALAN UNTUKMENENTUKAN EFEKTIVITAS DAN MENINGKATKAN EFISIENSI PADA PERUSAHAAN ROKOK DJAGUNG PADI MALANG

Rochinda Rahayu Saka

Abstract


This research is a case study at ?Djagung Padi? Cigarette Company of Malang under the tittle ?OPERATIONAL AUDIT OF SELLING FUNCTION FOR ESTIMATING THE EFFECTIVITY AND INCREASING THE EFFICIENCY AT DJAGUNG PADI CIGARETTE COMPANY OF MALANG?.
The purpose of this research are knowing the effectivity and efficiency of selling function. The analysis tool which used to do the operational audit in selling function is SWOT (Strength, Weakness, Opportunity, Threat) analysis, variance analysis, and profitability ratio analysis.
Variance analysis is used for knowing the effectivity of selling function by compare the selling budget with the real selling, and the profitability ratio analysis is used for knowing the efficiency of selling function by making a compare between the cost and the revenue.
From the result of variance analysis calculate shows that in 1999 until 2001 the selling function failed to reach the selling target. This can be seen in the returning of cigarettes, for 1999 is 10.800 ball, in 2000 is 6.440 ball, and for 2001 is 5.200 ball. Eventhough the selling target cannot be reach there is an increasing in profit for three years.
According to the two analysis we can conclude that the selling function ?Djagung Padi? Cigarette Company of Malang has been efficient but not effective yet.
Based on the conclution above, writer give implications to the company to decrease the budget selling and to separate the job description of every function in company. On the other side, the company should add the market area in order to increase the selling.

 

Keyword : FUNGSI PENJUALAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/30/jiptummpp-gdl-s1-2004-rochindara-1451-Pendahul-n.pdf


Keywords


FUNGSI PENJUALAN