Pengaruh Harga Pokok Produksi, Penjualan, dan Tenaga Kerja terhadap Laba Kotor pada PT. Spesialis Sikat Indonesia
DOI:
https://doi.org/10.30640/abdimas45.v5i1.6398Keywords:
Cost of Goods Sold, Gross Profit, Labor, Manufacturing, SalesAbstract
This study aims to deeply analyze the influence of Cost of Goods Sold (COGS), sales, and labor on the gross profit of PT. Spesialis Sikat Indonesia. The study was conducted at the company’s manufacturing facility in Surabaya, focusing on the production and distribution of various household and industrial brushes. Using a descriptive qualitative approach, data was collected through direct observation of the company's daily operations, structured interviews with key personnel in the Finance Administration department, and a thorough review of company documents such as sales invoices, inventory cards, and purchasing notes. The comprehensive analysis reveals that the effective management of COGS, which encompasses a well-managed inventory system and a productive workforce, is a pivotal factor in sustaining and enhancing the company's gross profit. The findings also highlight the company's strong ability to compete in the market by strategically setting competitive prices and consistently improving production efficiency. This research concludes that an accurate calculation and continuous control of COGS, along with the strategic management of a skilled labor force, are indispensable for achieving sustainable profitability and long-term business growth.
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