PERANAN ANGGARAN PENJUALAN DALAM PENILAIAN KINERJA MANAJER PUSAT LABA PADA PT. FIT-U GARMENT INDUSTRY DI BANDUNG

Hasrin, Aidin (2007) PERANAN ANGGARAN PENJUALAN DALAM PENILAIAN KINERJA MANAJER PUSAT LABA PADA PT. FIT-U GARMENT INDUSTRY DI BANDUNG. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

Compilation of sales budget is starting points in compilation of budget master because sales budget is one of control for all other operational budget to be able to yield optimal income. Result of realization from sales budget is made equipment to assess profit center manager performance at PT. Fit - U Garment Industry that is result from realization compared to budget which has been specified before all then is seen how big the difference can be made as yardstick in determination of appraisal of performance from the manager with sale. Based on the description hence writer takes headline " Role of Sales Budget In Appraisal of Profit Center Manager Performance At PT. Fit - U Garment Industry" Referring to the the thing, hence writer identifies problems specifics as follows : what sales budget executed at PT. Fit - U Garment Industry, how appraisal of profit center manager performance at PT. Fit - U Garment Industry, how role of sales budget in appraisal of achievement of profit center manager performance at PT. Fit - U Garment Industry. In this research, writer applies quantitative analytical descriptive method. Useful theory as consideration bottom and comparator with the reality. Hypothesis tested by using correlation analysis Rank Spearman. Based on result of research, From calculation result which has been analysed by researcher, role of sales budget in appraisal of profit center manager performance has a real tightly role (reliabel) between sales budgets (variable X) tehadap appraisal of profit center manager performance (variable Y). In testing statistic there is H0 refused and H1 is received to means sales budget to have role which are positive to appraisal of profit center manager performance or existence of unidirectional correlation between variables tested, every increase of value X is followed with value Y. This indicates that adequate sales budget and correct planning will be able to assist board of directors in assessing profit center manager performance to be reached it purpose of company to increase company performance that is in optimal of income.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/11386

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