Entertainment Cost Efficiency Analysis With Data Envelopment Analysis (Dea) And Fuzzy Logic (Flp & C-Iowa) Approach To Sales Level

Dwi Kakung Saputro (Program Studi Teknik Industri, Fakultas Sains dan Teknologi, Universitas Muhammadiyah Sidoarjo)
Tedjo Sukmono (Universitas Muhammadiyah Sidoarjo)

PELS (Procedia of Engineering and Life Science)
Vol 1 No 1 (2021): Proceedings of the 1st Seminar Nasional Sains 2021

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.