ANALISIS EFEKTIFITAS DAN EFISIENSI BIAYA PENJUALAN PADA PT. PATAL GRATI PASURUAN
| Main Author: | LESTARI, SRI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8579/1/ANALISIS_EFEKTIFITAS_DAN_EFISIENSI_BIAYA_PENJUALANPADA_PT.pdf http://eprints.umm.ac.id/8579/ |
Daftar Isi:
- This type of research is descriptive research that is in the company of PT. Patal Grati Pasuruan with the title "Analysis of Cost Effectiveness and Efficiency of Sales at PT. Patal Grati Pasuruan ". The purpose of this study was to determine how the level of effectiveness and cost efficiency of sales at PT. Patal Grati Pasuruan. In this study the authors conducted an analysis of sales budget. For the evaluation of the effectiveness of the writer using difference analysis, which is seeking the difference between sales budget with sales realization. To find the value of sales efficiency is to use the analysis of sales efficiency (the ratio between cost of sales with the sale). Results of research conducted on the efficiency of the cost of sales by comparing sales results indicate that the increased cost of sales offset by rising sales results. From the analysis, evaluation of effectiveness by comparing sales between sales budget with sales realization in mind in 2003 the differences are quite material. The difference was due to unrealized sales budget, resulting in the accumulation of inventories of finished goods in the warehouse. From the analysis it can be concluded that the sales at PT. Patal Grati Pasuruan been efficient but less effective. Based on the conclusion, the author implies that should be in preparing the detailed sales budgets, the need to improve market research, the need to increase the type or amount of production. Prepare sales budget per sales area to find out areas that have potential in making sales.