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Analisis Laba Kotor

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  • Ramadhona, Indah

Abstract

Analisis laba kotor adalah analisis yang digunakan untuk mengetahui jumlah laba kotor dari periode ke satu periode. Kemudian juga untuk mengetahui sebab-sebab berubahnya laba kotor tersebut antara periode. Data yang dibutuhkan untuk analisis laba kotor adalah: 1). Target yang telah ditetapkan, 2). Pencapaian hasil laba pada periode tersebut, 3). Laba pada beberapa periode sebelumnya. Dapat disimpulkan bahwa perubahan laba kotor disebabkan empat faktor : 1. Berubahnya harga jual; 2. Berubahnya jumlah (kuantitas) barang yang dijual; 3. Berubahnya harga pokok penjualan, 4. Berubahnya jumlah (kuantitas) barang yang dijual.

Suggested Citation

  • Ramadhona, Indah, 2022. "Analisis Laba Kotor," OSF Preprints vcnhu, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:vcnhu
    DOI: 10.31219/osf.io/vcnhu
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