ANALISIS LABA KOTOR PADA PT. RIKA BERSAUDARA SAKTI PERIODE 2008 - 2009 --

The problem formulation of this study is what cause of change among budgeted gross profit with realizatied gross profit. the purpose of this study is to know what becoming cause the happening of changingn among budgeted gross profit with realizatied griss profit.
the technique of collecting data are interview with Mr. Bahrul whos employes of PT. Rika Bersaudara Sakti and observation in PT. Rika Bersaudara Sakti. the method of data analysis of this study are:
1. SKL = LKSS-LKAG
2. SHJ = (HJSS-HJAG) KSS
3. SHHPP = (HHPSS-HHPAG) KSS
4. SP = PSS-PAG
5. SHPP = HPPSS-HPPAG
6. SKP = (KSS-KAG) HJAG
7. AKHP = (KSS-KAG)HHPAG
8. SKB = SKP+SKHPP
9. SKMP = (KSSJ x LKAG)- (TKSS x LKRAG)
The resulf of this writing indicated that there was an increasing of gross profit in 2008-2009 at PT. Rika Bersaudara Sakti and the causes of the change of the bruto were selling factor, sell quanlity and and selling basic price factors.