analisis perubahan laba kotor pada pt pertani (persero) samarinda tahun 2012 --

the result of this study indicate that there is increase in gross profit from the sale of fertilizers and equipment farming in pt pertani (persero) and cause changes in factors such and rising prices in the in crease factor sell quantity cost of goods sold pt. pertani (persero) calculating gross profit each year in order to determine the exact cause of the rise and fallin gross profit, so it can make best decisions for the next period