PERANAN ANGGARAN PENJUALAN SEBAGAI ALAT BANTU MANAJEMEN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN PENJUALAN (STUDI KASUS PADA PT PERKEBUNAN NUSANTARA VIII, BANDUNG)
| Main Authors: | Wardoyo, Trimanto S.; Universitas Kristen Maranatha, Adriyanto, Luthfi; Universitas Kristen Maranatha |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
MAKSI
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/maksi/article/view/641 |
Daftar Isi:
- Success in managing the company's management can be seen from the achievement of company objectives that have been determined. The purpose of PT Perkebunan Nusantara VIII (Persero) is to get optimum benefit through sales. In order to achieve company goals, we need a tool that acts as a function of planning and control functions, namely the budget. Budget as a management tool are expected to have efficiency and results to achieve productivity, efficiency, and high profit margins for the company. The Author was doing research in PT perkebunan Nusantara VIII (Persero). The research method used in the preparation of this thesis is the descriptive analytical method. The data collected by the author to carry out field research and bibliographical research. The field research was obtained through questionnaires, interviews and comment. While the research literature is obtained through the study of literature and books related to the research carried out. On the basis of the results of research and discussion held by the author of PT perkebunan Nusantara VIII (Persero), it can be concluded that the sales process of budgeting in PT perkebunan Nusantara VIII (Persero) has been adequate, due to the characteristics of the budget, budgetary terms budget sales performance. In addition, sales budget sales which functions as a control tool, which are a very effective sales control stages so the hypothesis of the authors propose acceptable. Keywords: budget, sales budget, effectiveness, controlling, planning.