This study aims to examine and analyze marketing costs and changes in sales turnover have a partial or simultaneous effect on company profits at a company. This research method uses quantitative methods with data collection methods through interviews and observations by processing company data. The data used are the financial statements of a company which are taken directly from the accounting department. The results of this study indicate that simultaneously and partially marketing costs and changes in sales turnover have a significant effect on company profits by 85.6% the remaining 14.4% are not included in this study.
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