Abstract :
This research aims to examine whether production cost, quality cost, and promotion costs affect the company?s sales. The research population was all manufacturing companies listed on the IDX during 2017-2020. The sample was selected using a purposive sampling technique so the sample was 231 samples. Research hypotheses are tested using multiple linear regression analysis. The result show that production cost has a positive effect on sales, quality cost has not effect on sales, and promotion cost has a positive effect on sales.
Keywords: Production Cost, Quality Cost, Promotion Cost, Sales