Analisis Beban Pokok Penjualan dalam Menilai Profitabilitas pada PT Citatah Tbk Periode 2022-2024

Grace Anggita Cahyani. 2026. Analysis of Cost of Goods Sold in Assessing Profitability at PT Citatah Tbk for the 2022-2024 Period. Final Project, Diploma III Accounting Study Program, Singaperbangsa University, Karawang. Supervisors: (1) Angga Sanita Putra (2) Arif Rakhman. Natural resource-based manufacturing industries are required to be able to manage production costs efficiently amidst changing market conditions. One of the components that influences gross profit is the cost of goods sold (BPP), so its management is an important aspect in maintaining company profitability. This study aims to analyze the development of BPP of PT Citatah Tbk during the 2022–2024 period, assess profitability based on gross profit margin (GPM), and examine the relationship between BPP and company profitability. The study uses a qualitative descriptive method by utilizing secondary data in the form of audited annual financial reports of PT Citatah Tbk. The analysis is carried out through calculating GPM, the ratio of BPP to sales, and comparing the development of the main elements of the income statement which include net sales, BPP, and gross profit in the 2022-2024 period. The results of the study indicate that the Cost of Goods Sold (BPP) fluctuated throughout the observation period. In 2023, BPP decreased by 26.01%, exceeding the 13.79% decline in sales, resulting in a GPM increase from 24.31% to 35.04%. Conversely, in 2024, BPP increased by 82.31%, exceeding the 46.63% sales growth, causing GPM to decrease to 19.23%. Although sales in 2024 were approximately IDR 30 billion higher than in 2022, the gross profit generated was relatively the same. The research findings indicate a consistent negative relationship between the ratio of BPP to sales and GPM. The higher the proportion of BPP, the lower the company's profitability. Therefore, controlling production costs is a crucial factor in maintaining a company's financial performance.