Operational Review of Revenue Cycle to Improve the Effectiveness and Efficiency of Compay’s Sales (Case Study on CV GWK)

Abstract

The national textile industry is currently under pressure due to increasing global competition and shifting consumption patterns. CV GWK, a producer of bed sheets and other bedding products, is facing challenges in maintaining operational efficiency amidst a rapidly changing market environment. This study aims to evaluate the company’s sales system, accounts receivable control, inventory management, and indirect cost allocation through an operational audit using a descriptive qualitative and quantitative approach. The findings reveal weaknesses such as delivery errors in online sales, inventory management without systematic safety stock calculations, and the absence of the Activity-Based Costing method. Based on these findings, recommendations are directed toward strengthening sales control, evaluating the commission system, optimizing the role of PPIC, and implementing activity-based cost calculations.