{"title":"生产成本和销售成本对PT Shimano Batam销售利润的影响","authors":"Baru Harahap","doi":"10.33884/JAB.V3I2.1208","DOIUrl":null,"url":null,"abstract":"The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"57 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam\",\"authors\":\"Baru Harahap\",\"doi\":\"10.33884/JAB.V3I2.1208\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.\",\"PeriodicalId\":325609,\"journal\":{\"name\":\"JURNAL AKUNTANSI BARELANG\",\"volume\":\"57 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-05-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JURNAL AKUNTANSI BARELANG\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33884/JAB.V3I2.1208\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JURNAL AKUNTANSI BARELANG","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33884/JAB.V3I2.1208","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam
The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.
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