Abstract:
The background study presented this view operating cost in the survival of the
company strongly supports the activities of companies which may affect the the
profit of a company. There fore the study was conducted at company in the city of
Makassar precisely in PT Bhanda Ghara Reksa (Persero) in Makassar, This study
took place from May to july 2016. This study aims to describe the Analysis of
Operational Cost To Profit At PT Bhanda Ghara Reksa (Persero) in Makassar".
Whereas the Analysis methods used in this study is a qualitative analysis aimed
to explain the management system of operational costs to profit, quantitative aims
to measure the efficiency of the operational costs for the profit to obtain a cost
information is complete, relevant and accurate required a reporting system cost
which reflects the overall activity and thus that the hypothesis that the authors
proposed “ operational cost is partially affected the operating profit.
