@thesis{thesis,
		author={HISMA  HISMA},
		title ={PENGARUH BIAYA PRODUKSI TERHADAP PROFITABILITAS PADA INDUSTRI AIR MINERAL WAI TUO KABUPATEN LUWU UTARA},
		year={2022},
		url={http://repository.umpalopo.ac.id/2952/},
		abstract={ABSTRACT

This study aims to examine the effect of production costs on profitability in the wai tuo mineral water industry, North Luwu Regency. The independent variable in this study is the cost of production, while the dependent variable in this study is profitability (NPM). The sample in this study is the profit/loss report in 2019-2021. Report data obtained from the wai tuo mineral water industry, North Luwu Regency. The research method used is a quantitative method with a simple regression analysis technique using the SPSS (Statistical Product and Service Solutions) application. The results of this study indicate that production costs have a negative and significant effect on profitability in the wai tuo mineral water industry, North Luwu Regency.
Keywords: production cost, profitability.}
		}