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STRATEGI PERUSAHAAN MASA DEPAN 1.Sinergi antara HIGH PERFORMANCE with HIGH INTEGRITY A. High Performance i . Strong, sustained economic growth ii. That is based on superior products and services iii. That provides durable benefits both to shareholders and to other stakeholder.
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STRATEGI PERUSAHAAN MASA DEPAN 1.Sinergi antara HIGH PERFORMANCE with HIGH INTEGRITY A. High Performance i. Strong, sustained economic growth ii. That is based on superior products and services iii. That provides durable benefits both to shareholders and to other stakeholder.
b. High Integrity • A tenacious adherence on the part of the corporation to the spirit and the letter of the formal rules, financial and legal. • Voluntary adoption of global ethical standards that bind the company and its employees to act in its enlightened self-interest • Employee commitment to the core values of honesty, candour, fairness, reliability and trustworthiness—values which infuse the creation and delivery of products and service and which guide internal and external relationships (Sumber : BEN W. HEINEMAN JR, 2008. HIGH PERFORMANCE with HIGH INTEGRETY. Harvard Bussiness Press, Boston Massachusetts.)
TYPES OF ACCOUNTING SYSTEMS(Sumber : Donsexton, PhD, 2006. TRUMP UNIVERSITY: MARKETING 101. John Wiley & Sons, Inc., Hoboken, New Jersey. Page 254-265) • Shut-Down Level Revenue, Cost Revenue $ 200,000 Profit $20,000 Indirect, Fixed Cost $10,000 Direct, Fixed Cost $50,000 Variable Cost $120,000 $200,000 Revenue Shutdownlevel =$125,000 Breakeven =$ 150,000
Important Sales Leveis-Frame Shop Example $80,000 = 0,40 $200,000 • Variable magin rate= • Breakeven sales level= • Check: ($150,000)x(0,40)=$60,000=Fixed costs • $40,000 Target profit sales level= Check:($250,000)x(0,40)=$100,000 FC of $60,000 and profit of $40,000 • 20% target ROS sales level= • Check:($300,000)x(0,40)=$120,000 FC of $60,000 and profit of $60,000= 20% sales • Shutdown sales level= • Check: ($125,000)x(0,40)=$50,000= Direct fixed cost $60,000 = $150,000 0,40 $60,000+$40,000 =$250,000 0,40 $60,000 =$300,000 (0,40-0,20) $50,000 =$125,000 0,40