AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN UNTUK MENGUKUR EFISIENSI DAN EFEKTIVITAS(Study kasus Pada Perusahaan Konveksi CV. Dwi Putra Sakti Malang)

ANJARWATI, RITA (2010) AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN UNTUK MENGUKUR EFISIENSI DAN EFEKTIVITAS(Study kasus Pada Perusahaan Konveksi CV. Dwi Putra Sakti Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a case study in convection company CV Dwi Putra Malang with the title “Operational Audit toward Selling Function in order to Measure Efficiency and Effectivity at CV Dwi Putra Sakti Malang”. This study rise over the background of efficiency and effectivity in which was an important matter in conducting selling function activities. Operational audit is an assistance tools used to assess the efficiency and effectivity within a company. Data analysis technique used includes preparation phase, introduction phase, field study, examination program, realization program, reporting and follow up. Objective of this study is to found out the operational audit for selling function within the convection company CV Dwi Putra Sakti Malang whether it is already efficient and effective or not. Result of the study has shown that the company selling activity from the year of 2004 until 2006 is ineffective. It might be seen from the effectivity measurement result in which the company didn’t able to reach their selling target. This ineffective condition is caused by lacking in promotion activity, company has combined their selling and marketing function, and not too good of their distribution channel. However, from the year of 2004 until 2006 the selling activity in the company has been considered as efficient in which they reach selling figure higher than selling cost. From the measurement result, it might be conclude that by using operational audit toward selling function of the company, it was able to assess the efficiency and effectivity also understanding the reason behind ineffective condition. Based on the above conclusion author might suggest that convection company CV Dwi Putra Sakti Malang should increase their marketing area, increase their promotion activity, adding more distribution channel in order to bring realization toward the selling plan.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 19 Mar 2012 11:31
Last Modified: 19 Mar 2012 11:31
URI: http://eprints.umm.ac.id/id/eprint/548

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