PENERAPAN AUDIT OPERASIONAL UNTUK MENILAI KINERJA KARYAWAN BAGIAN PENJUALAN

Abstract

Operational audits of employees in the sale of a part of the internal control audit the company's management. It is important in the implementation of the audit is to find the problem and ensure adherence (compliance) of the regulations or standards applicable in the company so that the company is expected to control the functions referred to the maximum, in this case the sales function. Based on the formulation of the problem is how the implementation of the operational audit to assess the performance of employees in sales at PT Kamilindo Sejahtera, then in this type of research is a qualitative descriptive method. Based on the policy outlined in the Strategic Directions Management (ASM), each division make the program and budget to implement strategies and policies. From the program made the procedure and then performance is evaluated. Kamilindo PT Sejahtera implement strategies and policies on the one-year short-term plan as outlined in the Work Plan and Budget (CBP) prepared by each division. Compilation is based on the Strategic Directions Management (ASM), which is a translation of the company's strategy of contraction and consolidation policies undertaken to sustainable wealth creation. Getting a customer's business ties with markets where their choice because they provide high quality service and competitive prices. Produce convincing financial performance as the company's business viability in a highly competitive market environment and will be able to generate cash flows to fund long-term investment in the future by providing competitive products and services. Keywords: Audit Operations, Employee Performance, Part Sales.