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3 Factors That Influence Gross Profit

Change in Selling Price

Changes in selling prices mean changes in the sales price budgeted by the selling price in the previous period. For example the selling price previously set at Rp. 100.00 per unit was raised to Rp. 10.00 per unit or vice versa due to various reasons the selling price was actually lowered. This change will clearly have an impact on the acquisition of the sale value.

Changing Amount of Quantity of Goods Sold

Changing the number of goods sold means that the number of goods sold changes from the budgeted amount to the previous period. Just as selling goods changes the number of goods sold, for example from the targeted number of 1,000 units sold, but only sold 900 units or vice versa rising to 1100 units will obviously result in changes in the acquisition of the sale value.

Change in Cost of Goods Sold

Changes in cost of goods sold mean changes in cost of goods sold from the budgeted cost of goods sold in the previous period. This change may be due to an increase in cost of goods sold from its main source, for example an increase or decrease in the price of raw materials or due to an increase in costs caused from the previous
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