ANALYSIS ON THE USE OF SALES FORCE TO ACHIEVE NET PROFIT MARGIN: A CASE STUDY OF HONEYBEE INDONESIA SURABAYA

Abstract

The research aims to explore the use of sales force to net profit margin in Honeybee Indonesia Surabaya. The optimum number of sales force is expected to maximize the net profit margin, which remains one important performance indicator for the firm. The research uses qualitative descriptive approach in form of case study. The population used is Honeybee Indonesia and several data submitted are standard operational procedure of Honeybee Indonesia, income statement of Honeybee Indonesia in October 2013 and production budget. Method of analysis used to reach the purpose of the research is relevant cost, to compare the alternatives of sales force which affect the net profit margin. The constraints of the use of sales force to relevant cost analysis are production capacity limit, the ability of disbursing salaries and the payroll system. The research uses production capacity limit as its main constraint in conducting the analysis to reveal the optimum number of sales force. The result of the research shows that the optimum number of sales force which can maximize the net profit margin is 2 sales forces. The use of two sales forces will generate net profit margin of 32.05%, the highest of net profit margin of other available alternatives.