ANALISIS PENGENDALIAN BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA PADA APOTEK (Studi Empiris pada Apotek K24 Cabang Manuruki)

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