PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD

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.