Rahmawati, Reka (2019) PENGARUH BIAYA BAHAN BAKU DAN BIAYA OVERHEAD PABRIK TERHADAP PENJUALAN (Studi Kasus pada PD.Alam Aneka Aroma). Skripsi thesis, Universitas Muhammadiyah Sukabumi.
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Abstract
Reka Rahmawati (1530611018). Muhammadiyah University of Sukabumi. Effect of Raw Material Costs and Factory Overhead Costs on Sales (Case Study on PD. Alam Aneka Aroma). (Advisor Andri Indrawan, S.E. M.Ak and Tina Kartini, S.E., M.Sy. PD Alam Aneka Aroma is one of the manufacturing companies engaged in the food sector that requires soy sauce in Sukabumi. Every company that stands has various agreed debates, one of which discusses sales. Sales that continue to increase or stabilize under large costs that reduce costs will be a big advantage for companies in the competitive life of their companies. Factors that influence sales can be seen from the costs determined by each company, such as raw material costs, and factory overhead costs. This study aims to study how raw material costs and factory overhead costs to sales in PD. Aroma Alam Various. The variables used in this study are raw material costs, factory overhead and sales. The population and samples used in this study are reports on raw material costs, factory overhead reports and sales reports for three years in the period 2016 to 2018. This research technique uses the classic assumption test, multiple linear regression analysis, hypothesis testing, autocorrelation test and coefficient of determination. The technique of collecting data uses secondary data which contains company documentation. And after the data is collected, this analytical study is done using IBM SPSS 24 for Windows. The results showed that raw material costs, and factory overhead costs had an influence on sales in PD. Alam Aneka Aroma is 39%, and the remaining 61% is determined by other factors not discussed in this study
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | Raw Material Costs, Factory Overhead Costs, Sales |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | Perpus ID UMMI |
Date Deposited: | 27 Aug 2020 02:32 |
Last Modified: | 27 Aug 2020 02:32 |
URI: | http://eprints.ummi.ac.id/id/eprint/1490 |
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