This study aims to examine and analyze the impact of promotional costs on the net profit of PT Unilever Indonesia Tbk. Promotional costs constitute a crucial component of a company's marketing activities, serving to boost sales, introduce products, and maintain market competitiveness. This research employs a quantitative method utilizing secondary data—specifically, the financial statements of PT Unilever Indonesia Tbk—covering the study period. The analysis seeks to determine the relationship and the magnitude of the impact that promotional costs have on the company's net profit. The findings are expected to provide insights into the effectiveness of promotional spending in supporting net profit generation and to serve as a basis for management to formulate more effective marketing strategies and cost management practices. Through proper management of promotional costs, the company is expected to increase sales and sustain its net profit performance.
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