ANALISIS TERHADAP METODE PERHITUNGAN ANGGARAN PENJUALAN PADA CV CAHAYA MAJU ELEKTRONIK PALEMBANG

Fajri, Muhammad (2015) ANALISIS TERHADAP METODE PERHITUNGAN ANGGARAN PENJUALAN PADA CV CAHAYA MAJU ELEKTRONIK PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

ANALYSIS OF THE METHOD CALCULATION BUDGET IN IN SALES CV CAHAYA MAJU ELEKTRONIK Muhammad Fajri, 2015 (xv + 73 Pages ) Email : Ubankai@yahoo.co.id The title of this final report is "Analysis of Budget Calculation Method of Sales at CV Cahaya Maju Electronics". With the aim to analyze how companies calculate the sales budget against the budget realization of sales. These data were collected through interview, observation and library research. Then the data is analyzed by using the theory of interpretation developed by M. Nafarin (2007) and M. Munandar (2010). In preparing the budget of the company's sales have not been using the method of assessment in calculating the sales budget and the company also does not have an analysis of the irregularities that occurred between anggran and realization, but the company is only based on the previous year's sales. The author gives advice on the company should use the method of calculation of the sales budget, such as the least squares method, moment method or methods of calculating the square of the sales budget, other than that the company should further analyze deviations between budget and realized sales. Because it is clear that square method is a method that is suitable for use on CV Cahaya Maju Electronic Palembang.

Item Type: Thesis (Other)
Uncontrolled Keywords: Sales budget, realization of sales, methods and Variance
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 24 Feb 2016 09:51
Last Modified: 24 Feb 2016 09:55
URI: http://eprints.polsri.ac.id/id/eprint/2548

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