Tinjauan Analisis Anggaran dan Relisasi Biaya Pemasaran Terhadap Kinerja Penjualan

Abstract

The potential for business growth in the property sector in Indonesia, which is quite good, needs to be accompanied by an optimal marketing mechanism for property companies. One way of optimizing marketing is by preparing the required marketing budget. This study is to analyze the relationship between the 2014-2018 marketing expense budget report of PT Ikuba Corporindo Mandiri based on the variance ratio, growth ratio, and efficiency ratio. This study used a descriptive analysis method using company data from 2014-2018 using a quantitative method. The results of this study indicate that there is a relationship between marketing costs and sales, there is a positive relationship. The data used are secondary data and analyzed using the ratio of variation formula, growth ratio, and efficiency ratio