?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+KONTRIBUSI+MARJIN+DALAM+RANGKA+MAKSIMALISASI%0D%0ALABA+MELALUI+PENENTUAN+KOMPOSISI+PENJUALAN+YANG%0D%0AOPTIMAL+STUDI+KASUS+PADA+PT+SARI+MELATI+KENCANA+CABANG%0D%0APAGAR+ALAM&rft.creator=MUHAMMAD+YASIR+ADI+PUTRA%2C+0911031056&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Kontribusi+marjin+merupakan+selisih+dari+total+penjualan+dan+biaya+variabel.+Nilai%0D%0Akontribusi+marjin+menggambarkan+laba+yang+dikontribusikan+dari+masing-masing%0D%0Ajenis+produk.+Oleh+karena+itu%2C+penelitian+ini+menggunakan+analisis+kontribusi%0D%0Amarjin+untuk+menentukan+komposisi+penjualan+yang+optimal+dengan%0D%0Amengeliminasi+produk+yang+memberikan+nilai+kontribusi+marjin+yang+rendah.%0D%0AMetode+kuadrat+terkecil+digunakan+untuk+memisahkan+biaya+semivariabel+menjadi%0D%0Abiaya+variabel+dan+biaya+tetap.+Penelitian+ini+dilaksanakan+di+PT+Sari+Melati%0D%0AKencana+Cabang+Pagar+Alam.+Data+yang+digunakan+adalah+data+primer+dan%0D%0Asekunder+dari+perusahaan+untuk+tahun+2014.+Komposisi+penjualan+baru+yang%0D%0Adihasilkan+dari+penelitian+ini+hanya+memasukkan+lima+jenis+produk+dari+sembilan%0D%0Ajenis+produk+yang+diproduksi+perusahaan.+Kesimpulannya%2C+terjadi+peningkatan%0D%0Alaba+bersih+perusahaan+senilai+Rp442%2C999%2C934+dengan+diterapkannya+komposisi%0D%0Apenjualan+yang+baru.%0D%0AKata+Kunci%3A+Kontribusi+Marjin%2C+Metode+Kuadrat+Terkecil%2C+Komposisi+Penjualan.%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK+BAHASA+INGGRIS%0D%0A%0D%0AMargin+contribution+is+difference+between+total+of+sales+and+variable+cost.+It+is%0D%0Aused+to+describe+the+profit+which+is+contributed+from+each+kind+of+product.%0D%0AFurther%2C+this+research+used+analysis+of+margin+contribution+to+determine+an%0D%0Aoptimum+sales+mix+by+eliminating+particular+kind+of+product+that+gives+a+less%0D%0Amargin+contribution%E2%80%99s+value.+The+separation+of+semi-variable+cost+to+variable+and%0D%0Afixed+cost+in+this+research%2C+used+least+square+method.+The+research+was+conducted%0D%0Aat+PT+Sari+Melati+Kencana+Branch+of+Pagar+Alam.+The+data+used+are+primary+and%0D%0Asecondary+data+from+year+2014.+A+new+sales+mix+created+from+the+research+only%0D%0Ainclude+five+out+of+nine+kinds+of+product+which+company+produced.+In+conclusion%2C%0D%0Athe+result+of+implementation+of+new+sales+mix+showed+an+increase+in+company%E2%80%99s%0D%0Anet+profit+amounted+to+Rp442%2C999%2C934.%0D%0AKeywords%3A+Margin+Contribution%2C+Least+Square+Method%2C+Sales+Mix&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2015-12-04&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F4%2FCOVER%2520DEPAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F6%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F7%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F8%2FMENGESAHKAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F9%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F10%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F11%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F12%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F13%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F14%2FSURAT%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F118%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F119%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F120%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F121%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F122%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F123%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F20%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++MUHAMMAD+YASIR+ADI+PUTRA%2C+0911031056++(2015)+ANALISIS+KONTRIBUSI+MARJIN+DALAM+RANGKA+MAKSIMALISASI+LABA+MELALUI+PENENTUAN+KOMPOSISI+PENJUALAN+YANG+OPTIMAL+STUDI+KASUS+PADA+PT+SARI+MELATI+KENCANA+CABANG+PAGAR+ALAM.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F16133%2F