pANALISIS SELISIH LABA KOTOR ATAS PENJUALAN BENUR PADA PT. CENTRAL PERTIWI BAHARI DI LAMPUNG SELATAN

Abstract

One way to analyze financial statements are the gross profit. Analysis of gross
profit is one facet of the analysis of the income or loss. This analysis is also important for
management because of the comparison between realization of gross profit with a budget
or standard is needed.
Where from this analysis can be known if there are unexpected changes in gross
profit. Besides, the analysis of gross profit can be known result of weak activity of the
company's operations, so that action can be used as the basis for corrective action is
required.
To increase or maintain profit profit, then management needs to analyze the results
of company operations, which can be learned from the company's financial statements.
From those statements, management can know the state of development of the company.