@thesis{thesis,
		author={Laksono  Wahyu Tejo},
		title ={AUDIT OPERASIONAL UNTUK MENILAI EFEKTIFITAS DAN EFISIENSI FUNGSI PENJUALAN PADA PERUSAHAAN TIGASISI MALANG},
		year={2007},
		url={https://eprints.umm.ac.id/8610/},
		abstract={Competition tends to be more competitive business in the era of globalization. Competition should encourage each company to improve management so that its operations become more efficient and effective. Every company has a goal to achieve performance in accordance with the planned target. To achieve this goal the company needs to be managed effectively and efficiently. Effective lead to do the right thing and efficiently lead to do the right thing. In addition, it is necessary also in support of good management in product marketing. Effectiveness relates to the purpose, meaning companies can take advantage of existing human resources to achieve company goals: achieving sales targets. While efficiency in this regard relates to how much the cost incurred by the company in achieving that goal. To overcome the weaknesses that exist, we need a tool that can detect weaknesses that could hamper the company purpose or it could be used to look for improvement opportunities in building the company. The tools are in addition to operational audit intended to assess the effectiveness efisiens and also used as a tool to monitor the running of the company. Operational audit is an examination which aims to review and evaluate operating procedures and efficiency of management of a company or part of the company. Operational audit is used to identify various activities that include evaluation of performance management, planning and quality control system developed management, as well as specific activities and operations departments. Types of auditing is concerned with non-financial operations of an entity. The company has a goal in this case, namely the realization of the budget are made. Achieving this goal requires a plan, both long-term plans and short term and should be supported with a budget that is owned company. To realize the budget, the company must conduct monitoring and evaluation of the performance of the functions of sales. This evaluation can be done one of them with the operational audit, which aims to measure the performance of the company's sales functions in the realization of the budget. An auditor in the company can assist companies to find deficiencies in the management of a company owned. Management examination is an assessment of managerial organization and efficiency of the company, department, or any entity and subentitas that can be audited. The emphasis is to achieve greater efficiency, effectiveness and ekonomisasi in business. Companies that will be examined by the researchers included in the category of service companies because these companies produce products in the form of pamphlets, signboard, neon box, banner, and others. Many competitors are moving in the same field. The researchers take this company as an object of study because they want to know the performance of the sales function in the realization of sales budget. Based on the above it can be known that the examination of efficiency and effectiveness is needed in helping the management to run companies headed. One of the parameters used to assess the level of effectiveness and efficiency is to utilize the operational audit. Based on the background of the researchers are interested to take the title "Operational Audit to Assess the Effectiveness and Efficiency Function Sales at Advertising Company Three Sides Malang"}
		}