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Abstract:
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Along with the current economic development in Indonesia, the process of
fulfilling the necessities of life concerning primary and secondary needs is
increasing continuously. This causes humans who act as consumers to want
the process of purchasing goods for daily needs to be created easier. The
purpose of this study was to determine and analyze the effect of: 1) cost of
goods sold on sales volume, 2) marketing costs on sales volume, 3) general
and administrative costs on sales volume and 4) cost of goods sold, marketing
costs and general and administrative costs. to sales volume. The population in
this study is the annual financial report for the period 2018-2021. Hypothesis
testing using SPSS 20 (2021). The theoretical basis used is the theory of sales
volume, cost of goods sold, and general and administrative costs. The results
showed that: 1) cost of goods sold partially had a significant effect on sales
volume, 2) marketing costs partially had a significant effect on sales volume,
3) administrative and general costs partially had a significant effect on sales
volume 4) cost of goods sold, costs marketing and administrative and general
costs simultaneously have a significant effect on sales volume. |