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TUJUAN PERUSAHAAN

TUJUAN PERUSAHAAN

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Published by Aurelia Chandra

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Published by: Aurelia Chandra on Jan 02, 2014
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04/03/2014

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TUJUAN PERUSAHAAN: MAKSIMISASI PROFIT DAN ALTERNATIF
1. Sifat PerusahaanPerusahaan: Suatu unit e!iatan "r#$usi %an! &en!#'ah su&(er e#n#&i &en)$ai (aran! * )asa. Setia" in$i+i$u &e&(erian in"ut %an! (er(e$a $en!an re,ar$ %an! (er(e$a.1TK (erne!#siasi )a& er)a- aturan er)a $an u"ahPe&i'i &#$a' (erne!#siasi
 
/ara "en!!unaan a"ita' $an #&"ensasin%a . 0#a' PerusahaanHu(. antar "en%e$ia in"ut T- "e&i'i &#$a'- $''2
 
&asa'ah (a!i e#n#&i ut &en!e&(an!an te#ri "eri'au "erusahaan.Pen$eatan h#'isti/ &en!an!!a" "erusahaan s(! satu unit $e/isi#n &ain! %! $i,ai'i #'eh &ana)er $itat#r tun!!a' ut &en/a"i !#a' tertentu. A"a !#a' %an! in!in $i/a"ai #'eh &ana)er3. Masi&isasi "r#fit0#a'
 
&en/a"ai "r#fit e#n#&i %! &asi&a' se'isih &asi&a' t#ta' "en$a"atan $en!an t#ta' (ia%a e#n#&i2.4usiness "r#fit
 
"en$a"atan "en)ua'an 5 (ia%a es"'isit "erusahaanE/#n#&i/ "r#fit
 
(usiness "r#fit 5 i&"'i/it /#sts #f e6uit% an$ #ther #,ner "r#+i$e$ in"uts use$ (% the fir&I&"'i/it /#sts: Tin!at ROE n#r&a' untu&enari $an &e&"ertahanan in+estasi tertentu2 $an (ia%a "e'uan! untu usaha $ari "e&i'i7"en!usaha se(a!ai (ia%a "e'asanaan (isnis8. Masi&isasi "r#fit $an Mar!ina'is&
 
Fir& s(! "r#fit &a9i&iers- &aa in/re&enta' "r#fit $i"er#'eh $ari ta&(ahan satu unit #ut"ut atau ta&(ahan "r#fit $ari ta&(ahan satu tena!a er)a.Hu(un!an &asi&isasi "r#fit $an &ar!ina'is&:;<2 = R<2 5><2R: re+enue $an >: (ia%a e#n#&iJu&'ah <2 #ut"ut $i"r#$usi "a$a tin!at ;<2 &asi&a'.?. Mar!ina' re+enue $an >#stPa$a !a&(ar ts(:1Out"ut <@
 
enaian #ut"ut
 >
>Out"ut
=
 <@
 
"r#fit &asi&u& MR = M>3Out"ut
 >
 <@
 
Pr#fit &enurun. Mar!ina'is& $a'a& "i'ihan in"utMasi&isasi "r#fit
 
∆C = ∆
1Ta&(ahan t- ta&(ahan (ia%a t = ta&(ahan re+enueTa&(ahan se,a &esin = ta&(ahan "en$a"atanB. Mar!ina' Re+enue MR2MR 
 
ta&(ahan re+enue $ari ta&(ahan "en)ua'an 1 unit #ut"ut1Jia "erusahaan = "ri/e taer- &aa har!a "asar &en)a$i re+enue estra $ari "en)ua'an 1 unit "r#$uPerusahaan &en)ua' 1CC unit  R" 1CC.CCC- )ia "erusahaan &en)ua' 1 unit "r#$u'a!i- &aa MR = 1.CCC.CCC 11.CCC.CCC 5 1C.CCC.CCC2.MR=PJia "erusahaan &en!ha$a"i ur+a $e&an$ $! s'#" &enurun- &aa "erusahaan harus &enurunan har!a )ia in!in &en)ua' 1 ta&(ahan "r#$u.Perusahaan &en)ua' 1CC unit  R" 1CC.CCC- )ia "erusahaan &en)ua' 1 unit "r#$u 'a!i $en!an har!a R" C.CCC- &aa MR = C.CCC 1C.CC.CCC 5 1C.CCC.CCC2.MR 
 
P
 
>#nt#h: Perusahaan &en!ha$a"i ur+a "er&intaan $! s'#" &enurun.< = 1C 5 PP<TRM1CCC11BB31?883???188713B17317?17BC1CC73TR &asi&u& < = ? $an P = ?8< G ? TR turun $an MR ne!atif 

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