Abstract:
Controlling operational costs, namely, the efforts made at the pharmacy
company K24 Manuruki Makassar Branch to achieve the goal of analyzing the
occurrence of deviations and correcting these deviations. By not spending large
amounts of money.
The object of research was carried out at the K24 Pharmacy, Manuruki
Branch, Makasar. This research uses descriptive analysis method depicting what
is happening in the pharmacy, as well as using quantitative analysis methods
which are obtained by searching for data in the form of numbers including
financial reports.
The results showed that if operational cost control was carried out to
increase profits, it was not one of the variables that affected the fluctuation of
profits at the K24 pharmacy, Manuruki branch, Makassa
