ANALYSIS OF PRODUCTION COST, MARKETING COST, ADMINISTRATION AND GENERAL COST TO VOLUME OF SALES AT PT. BENTOEL INTERNATIONAL INVESTAMA, TBK (2009-2015)

Sudarmo Sudarmo 1), Hermin Nainggolan 2) Rosita Novianti 3
Sekolah Tinggi Ilmu Ekonomi Balikpapan (STIEPAN)
sudarmo@stie-balikpapan.ac.id

Abstract

This research is purpose to know (1) how much Production Cost, marketing Cost, administration and general cost, influence to the volume of sales, (2) how much partial cost production influence to the volume of sales.
Research subject is PT. Bentoel International Investama, Tbk. Data type in this research is quantitative that taken from financial statement at 2009-2015 in Indonesian Stock Exchange Balikpapan Branch. Data obtained analized with linear multiple regretion. The Result show that (1) Simoultanously Production Cost, marketing Cost, administration and general cost, are significant influence to the volume of sales, (2) partially Production Cost is significant influence to the volume of sales.

Key Words: Production Cost, marketing Cost, Administration and General Cost, volume of sales