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All Journal PELS (Procedia of Engineering and Life Science)
Dwi Kakung Saputro
Program Studi Teknik Industri, Fakultas Sains dan Teknologi, Universitas Muhammadiyah Sidoarjo
Computer Science & IT Control & Systems Engineering Electrical & Electronics Engineering Engineering

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Entertainment Cost Efficiency Analysis With Data Envelopment Analysis (Dea) And Fuzzy Logic (Flp & C-Iowa) Approach To Sales Level Dwi Kakung Saputro; Tedjo Sukmono
Procedia of Engineering and Life Science Vol 1 No 1 (2021): Proceedings of the 1st Seminar Nasional Sains 2021
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.261 KB) | DOI: 10.21070/pels.v1i1.853

Abstract

It caused some problems regarding to calculation and measurement of costs which is issued for the level of efficiency desired by the company, namely PT. LLL Surabaya. From the results of measurements and analysis, it shows that system has objective value in “efficient” category. Therefore, the ranking results of regional operating system (DMU3) are the most optimal in terms of sales capacity, which is Rp. 11,745,050,779. It is caused by the impact of providing these costs. Based on the decision-making preferences related to the entertainment costing system, (CI) value is 0.18 for (P1) and 0.03 for (P2). It means that marketing department has more preference for entertainment costing system should be given constantly with the aim that total sales capacity can continue to increase.
Co-Authors Tedjo Sukmono