摘要：In order to achieve company goals, companies must be able to produce andmarket their products. To evaluate the performance of each division penjuala, amanager first needs to assess the effectiveness of each segment and profit centerpertangung answer by analyzing the segmented income statement. Segmentationis a part or organizational activities that lead to manager needs to find data aboutthe cost of parts or activities of those organizations. To operate effectively,managers need to have as much information available to him in excess of theinformation provided by income alone. There are some sales that could generateincome and there are also some sales divisions which can not generate profits asdesired. To be aware of the problems above, managers need memfocuskanreport on enterprise segment.. Income is affected by three factors berkitanmutually each other. The third factor is the cost of production, product sellingprices and sales volume. By paying attention to earnings each period can beknown whether the business is run or not making progress. Analysis of incomefor this segment is necessary and can be used as reference in making the rightdecisions for the company. Moreover, it can be used by the managementcompany to conduct a more thorough evaluation of the opportunities in a profit.With the statement of income of each segment of the PT. Partners ParsadaIndonusa can find out the impact of the increase or decrease the volume of salesto profits earned on the contribution of each segment, this is used to overcomethe deficiencies of existing deficiencies and can take advantage of the extraadvantages.
