Andi Halim, M. Iqbal M. Iqbal



               Profit-oriented companies will always try to increase the profits they earn. Among them by increasing the sales volume, expanding the market share, increasing employee performance and efficiency of all the resources owned by pressing the production costs incurred to produce the products sold. Therefore, in order to achieve efficient production, it is necessary to control the production costs to be incurred. Production costs are costs for processing materials into finished goods. Production costs consist of material costs, labor costs and factory overhead costs

               The formulation of this research problem is how the influence of production costs on sales profit at PT. Fajar Abadi Jaya Perkasa. The purpose of this study was to determine and analyze the effect of production costs on sales profit at PT. Fajar Abadi Jaya Perkasa. The type of data used in this research is quantitative data. Sources of data used are primary data such as company history, organizational structure, job descriptions of the company and secondary data, such as data on production costs and company profits. The population of this research is production cost data at PT. Fajar Abadi Jaya Perkasa Medan 2016-2018 period. The data collection technique in this study is documentation.

               This study consisted of one independent variable, namely production costs and one visible variable, namely gross sales profit. This study used mobile regression analysis, determination test and t test with the help of SPSS version 25.0.

               The results obtained indicate that production costs have a significant and significant effect on sales profit at PT. Fajar Abadi Jaya Perkasa. Production costs have a significant positive effect on profit by 94.5% and with the results of partial statistical testing as follows: the test results show that Ha is accepted.


Keywords: Production Costs, Gross Profit


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