FINANCIAL PERFORMANCE ASSESSMENT OF PT. X IN COMPARISON WITH OTHER CEMENT COMPANIES LOCALLY AND GLOBALLY

From the analysis that had been conducted, it shows that the performance of the company is good compared to the competitors. X has a better performance compared to two big cement companies in Indonesia. However, X is standing in the 9th position compared to world-class cement companies. Therefore, the company needs some improvements in order to able to compete in the local market and expand the market overseas. Aspects that need to be improved by the company are determine optimal capital structure, generate revenue, reduce operating expense, improve growth, and improve sustainability growth. From the actions above, PT. X will be able to maintain the good performance and expand the business abroad.