Suharya, Yaya and Sutrisno, Sutrisno and Nurmilah, Risma (2021) PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD. Jurnal Bina Akuntansi, 8 (2). pp. 145-166. ISSN 2656-9515

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Abstract

In addition to providing goods and services, the company aims to obtain maximum profit. As a provider of goods, the fulfillment of better product quality and competitive prices is a challenge for the company. However, this was accompanied by high production costs. Thus, companies are required to be able to reduce production costs which consist of raw material costs, direct labor wages and factory overhead. The above phenomenon inspires the author to examine "The Effect of Production Costs on Company Profits" with multiple linear regression analysis. The purpose of this study was to determine the effect of production costs on company profits CV Berkah Jaya General Supplier snack food. The regression analysis shows that simultaneously, raw material costs, direct labor wages and factory overheads have a negative effect on company profits. The higher the production cost, the lower the profit the company gets. The variable that most strongly affects company profits is the cost of raw materials.

Item Type:	Article
Uncontrolled Keywords:	raw material costs, direct labor wages and profit.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	28 Mar 2022 04:17
Last Modified:	28 Mar 2022 04:17
URI:	http://eprints.ummi.ac.id/id/eprint/2268

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