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description Journal article public Jurnal Al-Azhar Indonesia Seri Sains dan Teknologi

Optimasi Penyusunan Anggaran Penjualan Menggunakan Lagrange Multiplier

Widya Nurcahayanty Tanjung, Tiara Juanita
Published 2015

Abstract

– Many ways can be cultivated to reach profit optimization, such as planning and controlling in sales budgeting can be used as a method. Good in sales planning and controlling might be help to achieve sales target as an effort to get optimize profit. In general, sales' planning is arranged as a first step before creating another budgeting plan. The main objectives in this work are minimizing uncentanty in the future, considering management judgment in planning process, giving information in profit planning control, and simplying sales control. Lagrange method can be used to determine optimum and minimum points from a function which followed by bounderies that must be filled. This method is useful to calculate relatives maximum or relatives minimum numbers from a function f(x,y) that influenced by requirement function g(x,y)=0. To finish optimizing budgeting plan, firstly, calculating the demand aggregate planning therefore continued by demand disagregations to all region based on their sales contributions. Moreover, followed by compiling sales budgeting using Lagrange Mutliplier method's to obtain optimum profit. Based on sales aggregation result, number of product should be sales are 33.331 cartons. Number of allocation for each regions followed by sales agregations results are 4.267 cartons for Jabotabek, 611 cartons for West Java, 900 cartons for West Outer Islands, 318 cartons for Central Java, 400 cartons for East OI 2, 645 cartons for EOI (Dummy), 25 cartons for EAST OI 1, and 26,167 cartons for Non XYZ Brand. Therefore, total sales budgeting in year 2014 is Rp 6.594.350.758,- and number of optimum profit that company earn is Rp 4.035.316.605,- or equal by 61% from total sales budgeting. Keyword – Optimization, sales budgeting, Lagrange Multiplier, Forecasting

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