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PENERAPAN AUDIT OPERASIONAL FUNGSI PENJUALAN UNTUK MENILAI DAN EFEKTIVITAS BAGIAN PENJUALAN PADA PT. LADANGRIZKI JAYA SENTOSA SURABAYA

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This research is meant to find out how efficient and effective are the application of operational auditing in order to improve the function sales management performance. The operational auditing is used as a tool to evaluate the implementation of sales function by identiflying the existence of weaknesses in order to give a solution to the existence of weaknesses in order to give a solution to the problem in helping to improve the efficiency and effectiveness of sales function. Based on the research, it can be concluded that the implementation of operational auditing on sales function at PT Ladangrizki Jaya Sentosa has been working effectively but it has not been working efficiently yet. The effectiveness lies on the success in performing sales has conformed to the target which is needed by the company. However, there are some weaknesses at PT Ladangrizki Jaya Sentosa for an example only few houses have been built so it result so it result in the lack of incoming funds for completing the next development. A company is said to be inefficient since the use of sales cost percentage is higher than the sales realization percentage. As a recommendation, the marketing manager and financial manager are always authorized every bills and incoming documents before making the payment.
Keywords: operational auditing, efficiency, effectiveness, sales function.

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Judul Seri

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No. Panggil

AMA-132077

Penerbit

: ., 2013

Deskripsi Fisik

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Bahasa

Indonesia

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Klasifikasi

AMA-132077

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