Analysis of Cost of Sold and Production Costs on Company Profit

Case Study at PT Perikanan Nusantara (Persero) Benoa Branch

DOI

10.2991/aebmr.k.211124.056How to use a DOI?

Keywords

Cost of goods sold; Production cost; Earnings

Abstract

This study aims to examine the calculation of COGS as a benchmark to calculate the selling price of items produced by the company to know the period income PT. Perikanan Nusantara (Persero) Cabang Benoa obtained. While the company’s estimation of cost of goods sold is accurate and lower than the selling price, the decision of the selling price is less focused due to the lack of cost classification to determine the amount to be imposed on the products manufactured, and the exaggerated use of materials affects each period’s income. So, the current research should benefit the company. Moreover, the data from the company were analyzed and compared with the current theory. This study uses a trend analysis data to determine the extent of the relationship between production costs through COGS,sales to profits. And alanyze using the ratio method to find out the comparasion ratio. Research shows that there is a significant impacton overall cost of sales and the production cost against profit at PT. Perikanan Nusantara (Persero) Cabang Benoa.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Putu Eka Dianita Marvilianti Dewi
AU  - Sunitha Devi
AU  - Putu Riesty Masdiantini
PY  - 2021
DA  - 2021/11/25
TI  - Analysis of Cost of Sold and Production Costs on Company Profit
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 388
EP  - 391
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.056
DO  - 10.2991/aebmr.k.211124.056
ID  - Dewi2021
ER  -