STRATEGI PERUSAHAAN MASA DEPAN1.Sinergi antara HIGH PERFORMANCE with HIGH INTEGRITYA. High Performance i. Strong, sustained economic growth ii. That is based on superior products and services iii. That provides durable benefits both to shareholders and to other stakeholder.

b. High Integrityi. A tenacious adherence on the part of the

corporation to the spirit and the letter of the formal rules, financial and legal.

ii. Voluntary adoption of global ethical standards that bind the company and its employees to act in its enlightened self-interest

iii. Employee commitment to the core values of honesty, candour, fairness, reliability and trustworthiness—values which infuse the creation and delivery of products and service and which guide internal and external relationships

(Sumber : BEN W. HEINEMAN JR, 2008. HIGH PERFORMANCE with HIGH INTEGRETY. Harvard Bussiness Press, Boston Massachusetts.)

TYPES OF ACCOUNTING SYSTEMS(Sumber : Donsexton, PhD, 2006. TRUMP UNIVERSITY: MARKETING 101. John Wiley & Sons, Inc., Hoboken, New Jersey. Page 254-265)

Shut-Down LevelRevenue, Cost

Revenue

Profit

Indirect, Fixed CostDirect, Fixed Cost

VariableCost

$ 200,000 $20,0

00$10,000

$50,000

$120,000

Shutdownlevel=$125,000

Breakeven=$ 150,000

$200,000

Revenue

Important Sales Leveis-Frame Shop ExampleVariable magin rate=

Breakeven sales level=

Check: ($150,000)x(0,40)=$60,000=Fixed costs$40,000 Target profit sales level=Check:($250,000)x(0,40)=$100,000 FC of $60,000

and profit of $40,00020% target ROS sales level=Check:($300,000)x(0,40)=$120,000 FC of

$60,000 and profit of $60,000= 20% salesShutdown sales level=Check: ($125,000)x(0,40)=$50,000= Direct fixed

cost

$80,000$200,000

= 0,40

$60,000 0,40

= $150,000

$60,000+$40,000

0,40

=$250,000

$60,000(0,40-0,20)

=$300,000

$50,000 0,40

=$125,000