Daftar Isi: AUDIT OPERASIONAL PADA FUNGSI PENJUALAN UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS (Studi Kasus Pada PT. Kertas Leces (Persero) Probolinggo)

Daftar Isi:

Purpose of this study was to determine how the application of operational audits and implementation of sales functions in PT. Kertas Leces as well as to determine whether the sales function has been run effectively and efficiently. Type of research is a case study. types and sources of data used is primary data which includes the results of interviews and secondary data including organizational structure, procedures and supporting documents research firm, acquired the necessary data sources from PT. Kertas Leces (Persero) Probolinggo. techniques of data collection using interviews and documentation techniques. data analysis techniques in accordance with operational inspection stages namely preliminary audit stage, stage management control reviews and testing, detailed audit phase and reporting phase. Results of the analysis of research conducted at PT. Kertas Leces (Persero) Probolinggo shows that the operational audit of the sales function to assess the efficiency and effectiveness of the company is said to have not been efficient and effective. this is because the company is not able to reduce the cost of sales to be incurred by the company as well as the shortage of raw materials and auxiliary materials which lead to the production schedule misses than expected so the budget set by the company are yet to be fully realized.