摘要：This study discusses about the analysis of gross profit with the aim to identifydeviations or the differences between budget and actual gross profit, gross profitin Charlies Music Company. The data used is data writer Budget and Actualgross profit on sales of the Year 2007, Research methodology writer is literaturestudy and field research in the form of interviews with company owners andobservation to the location, and the authors also use an analysis tool that is thedifference between gross profit calculation sales elements and elements of costof sales. Based on the budget and actual data that can be drawn after analyzingthe calculation of gross income, the difference between gross profit of USD4.2785 million and the difference of total sales of USD 12.1995 millionexperiencing excess or profit, and differences in cost of goods amounted to USD7.921.00 experiencing shortage or loss, are beneficial.
