THE EFFECT OF UNIT RATE AND FINANCIAL PRODUCTIVITY IN EXPLAINING PRODUCTION COST EFFICIENCY
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2026-07-25Downloads
Abstract
This study aims to analyze the influence of unit rate and financial productivity in explaining production cost efficiency in manufacturing companies. Different from previous studies that tend to separate the two dimensions, this study uses a quantitative approach with a panel data regression model on secondary data obtained from the financial statements of PT. XYZ for the period 2021–2025. Unit Rate is measured by Total Cost / Number of Production Units while Financial Productivity is represented by Return on Assets (ROA). Production cost efficiency is represented by Cost per Unit (CPU). Panel data regression analysis using Microsoft Excel Data Analysis Toolpak shows that Unit Rate has a significant negative effect, while ROA has a positive and significant effect on production cost efficiency. Simultaneously, both variables significantly affect production cost efficiency with an R-Square value of 48.86%. This finding confirms that the integration of operational productivity and financial management is crucial in improving manufacturing competitiveness. This finding confirms that cost efficiency is not only determined by operational aspects, but also by the effectiveness of financial resource management.
Keywords:
Unit Rate Financial Productivity Cost EfficiencyReferences
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