AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN UNTUK MENGUKUR EFISIENSI DAN EFEKTIFITAS(STUDI PADA PG. TRANGKIL PATI)
| Main Author: | Siswanto, Siswanto |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/10838/1/AUDIT_OPERASIONAL_TERHADAP_FUNGSI_PENJUALANUNTUK_MENGUKUR_EFISIENSI_DAN_EFEKTIFITAS.pdf http://eprints.umm.ac.id/10838/ |
Daftar Isi:
- The research was a case study which was done at PG. Trangkil Pati which run its business in sugar and sugar cane. The operational audit was done to determine the selling activity so that efficiency and the effectiveness could be found, that’s why the writer took title: “Operational Audit to Selling Function in Order to Measure Efficiency and Effectiveness at PG. Trangkil Pati”. The research aimed to check operational and also to find out whether the selling function at PG Trangkil Pati has done their activities in effective and efficient way. In this research, the writer did analysis by using profitability ratio, that was determining efficiency compared with cost and the selling result (whether the selling cost could be compared with the selling result), while to determine effectiveness, there used selling variance analysis, that was comparing selling fund transaction with the reality of re-sell and found the child In data research, the writer did research to PG. Trangkil Pati which was located in Trangkil Village Trangkil Sub-district Pati Residence. The conclusion taken were: 1. Selling procedure which was done by PG Trangkil was good. 2. The selling efficiency which was done by the company succeed. 3. PG. Trangkil Pati in deciding selling their selling fund. It would be held in the next three year. 4. Selling fund arrangement didn’’ create the selling fund per head. 5. Selling effectiveness which was done by PG. Trangkil Pati was not effective since there was import sugar with cheaper price than the existing sugar. According to the analysis, the writer could suggest to making fund arrangement of selling per region in marketing areas. The government should be wise in handling the abundance of import sugar whether in legal or illegal way, and there needed quality increasing to the production stuff.