Abstrak

Purpose: The purpose of this study is to ascertain how production and sales rates, and sales growth relate to changes in net profit between 2021 and 2023.
Design/methodology/approach: This study used a quantitative descriptive strategy, with purposive sampling as a technique for selecting samples based on certain criteria, and the study population consisted of 18 organizations. Information was obtained from financial reports accessed on the website www.idx.co.id.
Findings: According to this analysis, the factors of sales growth, production costs, and operating costs have a major impact on the amount of money businesses in the food and beverage subsector make between 2021 and 2023.
Research limitations/implications: The scope of this study is limited to food and beverage subsector companies listed for 3 years on the IDX. In addition, the focus of activities are only factors that affect sales growth, production costs, and operating costs.
Practical implications: Can make plans to improve profitability using the findings of the research analysis.
Originality/value: This paper is original
Paper type: Research paper

Keywords: Operating Costs, Cost of Goods Manufactured, Sales Growth and Net Profit