Analysis of Cost of Sold and Production Costs on Company Profit

Abstract

This study aims to examine the calculation of COGS as a benchmark to calculate the selling price of items produced by the company to know the period income PT. Perikanan Nusantara (Persero) Cabang Benoa obtained. While the company's estimation of cost of goods sold is accurate and lower than the selling price, the decision of the selling price is less focused due to the lack of cost classification to determine the amount to be imposed on the products manufactured, and the exaggerated use of materials affects each period's income. So, the current research should benefit the company. Moreover, the data from the company were analyzed and compared with the current theory. This study uses a trend analysis data to determine the extent of the relationship between production costs through COGS,sales to profits. And alanyze using the ratio method to find out the comparasion ratio. Research shows that there is a significant impacton overall cost of sales and the production cost against profit at PT. Perikanan Nusantara (Persero) Cabang Benoa.