AUDIT OPERASIONAL FUNGSI PENJUALAN UNTUK MENILAI EFEKTIFITAS DAN EFISIENSI PADA PT. BOMA BISMA INDRA PASURUAN

Main Author: Jayanti, Aulia Rizki
Format: Thesis NonPeerReviewed
Terbitan: , 2013
Subjects:
Online Access: http://eprints.umm.ac.id/14843/
Daftar Isi:
  • The research objective is to investigate and examine the effectiveness and efficiency of the sales function in PT. Boma Bisma Indra Pasuruan. The purpose of this study is as a material consideration in making improvements to the sales function to improve effectiveness and efficiency. Analysis tools used in this research include preminilary audit, review and testing of management controls, detailed auditing, reporting, and calculate the level of effectiveness and efficiency. The result of managements sales function that PT. Boma Bisma Indra has had an organizational structure and a clear job description, has the distribution channels and has conducted sales promotion, so the company has a good marketing program and sales activities of the company as a whole has performed well, supported by the complete document. The result of the effectiveness and efficiency of the calculation can be seen that the sales in the domestic marketis more effective compare to sales in the international market. In the domestic market is said to be effective because there is too much difference between the budget and the sales realization, international market sales can not be said to be effective, because there is too much difference between the budget and the sales realization. While the calculation of the level of sales efficiency, sales in the domestic market and international market are equally efficient.