This study aims to determine the analysis of the calculation of production costs and operating costs on the sales of PT. Indofood Sukses Makmur, Tbk. 2017-2019 period. This research method is a qualitative method. The object of this research is the company PT. Indofood. Tbk period 2017-2019. The data used is secondary data. Proceeds from the sale of PT. Indofood, Tbk. The 2017-2019 period has increased every year. This is due to the factors of production costs and operational costs. Sales can be said to be successful if a company is able to issue a budget that is in production costs such as raw material costs, direct labor costs and factory overhead costs.
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