Pengaruh Biaya Bahan Baku dan Biaya Tenaga Kerja Langsung Terhadap Volume Produksi pada Raihan Bakery and Cake Shop Medan

Abstract

This study aims to determine the effect of the cost of raw materials and direct labor costs on production volumes at Raihan Bakery and Cake Shop Medan. The type of data used in this research is quantitative data. The data source in this study is secondary data. This data collection technique is documentation. The population of this study is all company data regarding the cost of raw materials, labor costs, and production volume for 36 months in 2016-2018. The type of data used in this study is quantitative. This research was conducted by multiple regression analysis and hypothesis testing. The results showed that partially the cost of raw materials had no significant effect on production volumes and direct labor costs had a significant effect on production volumes. While together the costs of raw materials and labor costs directly have a significant effect on production volume.