FINANCIAL PERFORMANCE ANALYSIS AS A BASED FOR FORMULATING A STRATEGIC PLAN FOR BUSINESS UNIT DEVELOPMENT

A study of all aspects management needs the attention management. Financial Management with Performance Analysis summarises results implementation various company policies in a certain period. It should be an essential element. This aimed to examine determination business strategies context developing units based on financial performance analysis. The analysis period this writing was 2012-2019. analytical technique used research descriptive quantitative that utilized several ratios formulate unit development referred Five Forces Michael Porter and SWOT Based calculation result ratio analyzes, it can concluded PD Pantja Karya experienced good at beginning period, namely 2012 2015 or 2016. In after 2014-1017, Karya’s tends bad. Using analysis, continued timber carried out by implementing stability strategy supported policies. Shipping land transportation implement Development Strategy focusing operational efficiency.