Analisis Pengaruh Biaya Distribusi Terhadap Volume Penjualan Pada CV Mekar Sejahtera Abadi Semarang

Indrawati, I (2000) Analisis Pengaruh Biaya Distribusi Terhadap Volume Penjualan Pada CV Mekar Sejahtera Abadi Semarang. Masters thesis, PROGRAM PASCASARJANA UNIVERSITAS DIPONEGORO .

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Abstract

One of the problems CV. Mekar Sejahtera Abadi is distribution cost is always increasing every year. That is why the research purpose is (1) to know the composition of distribution expense, and (2) to know and recognize the influence of distribution cost that implies sales expense, transportation expense, storing expense on sales volume. The hypothesis is “that sales cost, transportation expense and storing have positive impact on sales volume”. The research requires primary and secondary data from CV. Mekar Sejahtera Abadi Semarang. Data collection method used is direct interview, further more the data is analyzed with the application of descriptive technique analytically, the aim of the descriptive analysis is to verify the hypothesis. The result of the analysis descriptively shows that distribution cost composition of CV. Mekar Sejahtera Abadi during periods 1996-1999 emphasizes on sales cost includes the percentages 50,3%-51,7%; then the following transportation expenses with 33,6%-35,6% and storing expense 13,6%-14,7%. The result of the analysis shows 1. Partially, sales cost variable, transport expense have positive impacts on each sales volume and have level on significance of 5%, 5%, dan 1%. 2. Simultaneous sales expense variable, transportation and storing expense have positive impact on sales with 1% level of significance and coefficient deterininant (R2) = 0,432 1. 3. Partially, the relationship among sales volume and transportation expense is positively very low, positively quite low and positively quite strong. 4. Simultaneously, the relationship among sales volume and sales expense, transportation expense and storing expense is positively quite strong. 5. The managerial implications fro the result of the above computation is that during 1996-1999 was not efficient concerning the distribution expenses, for elastic point of the sales expense, transportation expense and storing expense was < 1. But one important thing to consider is 1998-1999 period is more efficient than during 1996-1997 period. Based on the above result, to Improve the efficiency of distribution expense, the company must save up distribution cost, with special emphazis on sales expense and transportation expenses.

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:Postgraduate Program > Master Program in Management
ID Code:8694
Deposited By:Mr UPT Perpus 1
Deposited On:19 Apr 2010 20:06
Last Modified:19 Apr 2010 20:06

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