EFISIENSI YANG TINGGI MERUPAKAN SYARAT UTAMA MEMENANGKAN PERSAINGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI

R Gatot Heru Pranjoto

Abstract


ABSTRACT

Competition is won by the company with high efficiency, which in its operation has high operating leverage, it means the increase of operating profit followed by higher output increase, hence the increase of fixed cost, can decrease higher variable cost. High degree of operating can be obtained through several factors, among others through cost efficiency, partnerships with customers and continuous improvement


Keywords


Operating leverage, Financial Leverage

References


DAFTAR PUSTAKA

Alwi, Syafarudin. 1991. Alat-Alat Analisa Dalam Pembelanjaan. Edisi Revisi. Yogyakarta : Andi Offset

Baritwan. 1997. Alat Analisa Keuangan. Edisi Keenam. Yogyakarta : Penerbit BPFE.

Brigham, Eugene F. and J.F. Weston. 2001. Manajemen Keuangan. Edisi 8, Jakarta : Erlangga.

Copeland, Thomas E. 2001. Manajemen Keuangan, Edisi 8. Jakarta : Erlangga.

Husnan, Suad. 1993, Pembelanjaan Perusahaan (Dasar-Dasar Manajemen Keuangan), Yogyakarta : Liberty

Mamduh. 1996. Analisa Laporan Keuangan. Edisi Keempat, Yogyakarta: Penerbit BPFE

Riyanto, Bambang. 2001. Dasar-Dasar Pembelanjaan Perusahaan, Edisi Keempat, Yogyakarta : BPFE.

Sartono, Agus. 2001, Manajemen Keuangan, Edisi Keempat. Yogyakarta : BPFE.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Kompetensi (Competence : Journal of Management Studies)



Creative Commons License
Competence : Journal of Management Studies 
by Universitas Trunojoyo Madura is licensed under a Creative Commons Attribution 4.0 International License.

ISSN: 2541-2655 (Online) dan ISSN: 1907-4824 (Print)

Terindeks oleh: