Journal of Economics, Business, Management, Accounting And Social Sciences
Vol. 1 No. 2 (2023): JANUARY 2023

Analisa Sistem Pengendalian Manajemen pada Penjualan Usaha Daster Dasby’D

Sheila Permatasari Eliso (Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya)
Rizka Maulida Arinanda (Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya)
Fitri Nur Aini (Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya)
Amin Sadiqin (Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya)



Article Info

Publish Date
21 Jan 2023

Abstract

The goal of this study is to gain knowledge and understanding of how Dasby'D's business uses the sales management control system. Dasby'D is a company that sells women's pajamas and daster clothing. As part of its business process, it purchases daster in large amounts and at wholesale prices in order to produce high-quality products at prices that can be afforded by all layers of society. Dasby'D prepares an operational budget as part of its operational activities with the goal of informing business owners about their expected performance. In order to reach the level of sales and generate profit or profit, a company's operating budget must be determined and ensured by the management control system. Deductive analysis methods and descriptive analysis methods are used in the data analysis technique. The results of the research show that Dasby'D's efforts were successful in limiting the amount of cash used for financing and the purchase of goods. One of the performance criteria for businesses receiving a return of about 20% of revenue is profit acquisition. This indicates that the business is operating at a level of performance that is comparable with a company that has seen growth in a good and positive direction.

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Journal Info

Abbrev

jebmass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS) offers a theoretical and practical scientific discourse on accounting, business, management, and economic concerns. The themes covered in the articles published in this publication range from the outcomes of ...