PENGARUH PERTUMBUHAN LABA RUGI TERHADAP KELANGSUNGAN OPERASIONAL USAHA PADA PT. BUMI SARANA BETON MAKASSAR

Abstract

The objective of this research is to know the development of profit and loss toward the business continuity and the causes of the decreases of profit and loss at Bumi Sarana Beton Ltd. of Makassar. Data were collected through observation and documentation by means of quantitative descriptive analysis. The result of the research shown that the development of profit and loss of PT. Bumi Sarana Beton in 2015-2017 period is not good because profitability ratio enterprise tend to decrease in that three years. Factors affecting profit and loss are (1) Net income has decreased quite dramatically namely 2017 is 13% from 2015, (2) High business costs such as marketing and sales expenses, and general administrative expenses.