ANALISIS BIAYA OPERASIONAL TERHADAP PEROLEHAN LABA PADA PT BHANDA GHARA REKSA (PERSERO) DI MAKASSAR

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.