Pemeriksaan Operasional atas Fungsi Produksi dalam Upaya Mengurangi Keterlambatan Penyelesaian Pesanan Produksi
Daftar Isi:
- The present economic development has resulted in tight competition among companies. In order to develop, a company must have a competitive advantage. Punctuality can also become a competitive advantage to face present competition, especially for PT. X whose marketing is based on demands. Unable to meet punctuality can cause a company to suffer both financial and non financial losses. Therefore, operational auditing will help a company identify causing factors as well as provide recommendations. The method adopted in this research is explanatory method. Data collection is done through field research and library research. The research suggests that the factors causing lateness in fulfilling the demands in PT. X are raw materials, human resources, machines, and methods. The researcher’s analysis, shows that PT. X suffers from highest lateness in production in July reaching 66.67%. The role of auditor in PT. X has been performed quite well although it has yet to study the audit work paper. From the above things, it can be concluded that auditing performance of all departments in the company is important to maintain the sustainability of the company.