http://digilib.unila.ac.id/go.php?id=laptunilapp-gdl-s2-2006-silvester-561
Oleh: Silvester
S2 - Magister Management
Dibuat: 2006-11-27 , dengan 1 file(s).
Keywords: perputaran utang, persediaan, penjulana bersih, harga pokok penjualan
Subject: MANAJEMEN PENJUALAN
Call Number: 658.81 Sil a C.1
ABSTRAK :
PT. Sentraprofeed Intermitra merupakan perusahaan pakan ternak yang berorientasi pada laba (profit oriented) tanpa melupakan aspek ekonomis,Iingkungan dan finansial Perhitungan Harga Pokok Penjualan sangat penting bagi perusahaan manufaktur, karena perhitungan harga pokok penjualan yang terlalu tinggi akan menyebabkan harga jual yang tinggi pula, sehingga tidak akan terjangkau oleh daya bell petemak atau setidak-tidaknya akan mengurangi
permintaan akan pakan ternak. Penurunan permintaan pakan ternak dari peternak (pelanggan lama) bila tidak diimbangi oleh kemampuan dari bagian pemasaran untuk mencari pelanggan bare akan mengakibatkan produksi dan Iaba perusahaan menurun karena Harga Pokok Penjualan meningkat akibat dari biaya tetap Penelitian ini bertujuan untuk menganalisis Harga Pokok Penjualan yang telah ditetapkan oleh perusahaan, menganalisis pengaruh perputaran persediaan, penjualan bersih dan perputaran piutang terhadap Harga Pokok Penjualan, serta untuk menguji pengaruh perputaran persediaan, penjualan bersih dan
perputaran piutang terhadap Harga Pokok Penjualan.
Penelitian menggunakan metode survei dengan pendekatan ilmu manajemen keuangan. Analisis dilakukan dengan cara deskriptif yaitu Analisis Harga Pokok Penjualan dan inferensi menggunakan alat analisis Regresi Linier Berganda (Multiple Regression Analysis).
Hasil penelitian menunjukkan bahwa seluruh variabel tingkat perputaran persediaan, penjualan bersih dan perputaran piutang secara bersama-sama merupakan faktor yang mempengaruhi dalam penentuan Harga Pokok Penjualan perusahaan, tapi secara parsial, perputaran piutang tidak berpengaruh.
Disarankan agar manajemen perusahaan dapat menjaga tingkat persediaan sesuai dengan estimasi produksi, waktu tunggu (lead time), agar persediaan tidak berlebihan dan perputaran persediaan bisa ditingkatkan. Bagian pemasaran bisa membuat strategi pemasaran dan mencari pelanggan baru sehingga dapat menaikkan kuantitas maupun harga jual pakan ternak. Bagian
keuangan harus lebih aktif agar tidak terjadi piutang macet dan bisa tertagih tepat waktu sesuai perjanjian kredit, yang secara otomatis akan meningkatkan perputaran piutang. Departemen produksi yang ada bisa bekerja dengan efektif
agar bisa menurunkan beban pabrikasi yang berdampak pada penurunan Harga Pokok Penjualan.
Translation:
ABSTRACTS :PT. Sentraprofeed Intermitra is a profit oriented feed company without ignoring
the economical, environmental and financial aspects.
The calculation of cost of goods sold is very important for a manufacturing company, as a too high computation would result in a too high selling price, and which would not be reached by the buying capacity of the breeders or would
reduce the total demand for feed. If the marketing division of the company did not work hard to keep on having new buyers for the feed, the reduction of demand would decrease production as well as profit because the cost of goods sold would increase due to consultant costs.
The study aim at analyzing the cost of goods sold, the inventory turn over, the net sales and the receivables turn over that has been determined by the company. The second objective of the study was to analyse the effect of the
inventory turn over, the net sales and the receivables turn over on the company's cost of goods sold and to tested it.
A survey method with a financial management approach has been applied. A descriptive analysis has been carried out, namely, for the analysis of cost of goods sold and inference using the multiple regression analysis with logarithmic regression method.
The result of the study showed that all of the variables at the inventory turn over level, net sales and the receivables turn over costitude factor affected the determination of the company's selling price. On partially, the receivables turn over did not affected determination the company's selling price
It was advised so that the management of a company be on the guard of the level of inventory that should be conform with the estimation of production and lead time in order not to have excessive inventory and to increase the inventory turn over. The marketing division of the company should have a marketing
strategy and look for new customers so that the quantity and the selling price of feed could be increased. The financial division should be more active that there will be no bad debt and the accounts were coming in on time in accordance with the credit contracts which would automatically increase the receivable turn over.
The production division of the company should place the right personnel in the right place. The placement should conform with someone's expertise, skill and competence so that he or she could work effectively so as to reduce the
manufacturing burden that further hopefully has an impact on the lowering of the cost of goods sold.
| | ||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||
 |
