EVALUASI ATAS MANAJEMEN AUDIT DALAM RANGKA MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PENJUALAN(Studi Kasus Pada PT. Benin Internasional Raya Malang)

GANESHA YUSITA CHANDRA FARMA

Abstract


This thesis is case study of Brake Shoe Manufactury Company on Benin Internasional Raya, with the Title ?Evaluation of Management Audit in Purpose to Increase The Efficiency and Effectively of Sales on Benin Internasional Raya Company in Malang?.
The aim of this thesis are to knowing how is the management of brake shoe product sales on Benin Internasional Raya Co. and to measure whether the sales management has managed with effectively and efficient.
Analysis data technique that have been used consist of three phase, which are: First Phase is The Evaluation of Organization, Benin Internasional Raya Co. has effectiveness in description of authority and responsible of sales functions. On sales functions operational there are ineffectiveness, because responsibility of sales activities smoothness especially purposed on sales manager. Sales manager is the one who trusted by the top management, so that the report sales activities can be less on accuracy.
Second Phase is Evaluation of Planning, the lowest efficiency rate which happened on 2000, that is 0,37 %. Whereas on 2001 that is 0,51 % and on 2002 that is 2002 that is 0,38 %. Benin Co. doesn?t have clear structure of budgeting and the realization of sales, so that the measurement of sales work pattern less done according to the procedure and the rule.
Third Phase is Evaluation of System and Procedure; sales system that has been used by Benin Co. is by ordering system. Often ineffectiveness happened on 100 % order, only fulfilled by 70 % of it. According to Benin Co., as long as there are no complain from the costumer, then more or less of profit which they got from sales are not too influential. Benin Co. is the only brake shoe industry in Malang, so that it is convinced that the costumer won?t turn to its competitor.
From the analysis above, the top management of Benin Internasional Raya Co., less of good coordination with all of the functions on sales activities. It only receives report of sales activities from one side, which is the sales manager. This situation caused indiscipline attitude from production department to produce only 70 % from 100 % order. Benin Internasional Raya Co. needs to arrange the structure of budgeting and the realization of sales precisely and clearly, so that it can run the control of profit rate of the company get, well.
According to the conclusion above, then can implicated that Benin Internasional Raya Co. in this situation the top management needs to continuous do coordination to all of the sales functions to get precise quality and quantity of sales activities. Benin Internasional Raya Co. needs to arrange the structure of budgeting and the realization of sales precisely.

 

Keyword : MANAJEMEN AUDIT; PENJUALAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/31/jiptummpp-gdl-s1-2004-ganeshayus-1533-pendahul-n.pdf


Keywords


MANAJEMEN AUDIT; PENJUALAN