Open AccessPENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD
Author(s) -
Yaya Suharya,
Sutrisno Sutrisno,
Risma Nurmilah
Publication year - 2021
Publication title -
jurnal bina akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-9515
pISSN - 2338-1132
DOI - 10.52859/jba.v8i2.161
Subject(s) - profit (economics) , production cost , business , variable cost , production (economics) , factory (object oriented programming) , raw material , agricultural science , operations management , economics , microeconomics , engineering , computer science , environmental science , mechanical engineering , programming language , accounting , chemistry , organic chemistry
In addition to providing goods and services, the company aims to obtain maximumprofit. As a provider of goods, the fulfillment of better product quality and competitiveprices is a challenge for the company. However, this was accompanied by highproduction costs. Thus, companies are required to be able to reduce production costswhich consist of raw material costs, direct labor wages and factory overhead. Theabove phenomenon inspires the author to examine "The Effect of Production Costs onCompany Profits" with multiple linear regression analysis. The purpose of this studywas to determine the effect of production costs on company profits CV Berkah JayaGeneral Supplier snack food. The regression analysis shows that simultaneously, rawmaterial costs, direct labor wages and factory overheads have a negative effect oncompany profits. The higher the production cost, the lower the profit the companygets. The variable that most strongly affects company profits is the cost of rawmaterials.