Daftar Isi:
  • Promotion is an activity that is essential for survival and development company. This study aims to determine promotion cost budgeting and cost control in the company's promotion, the increase in the level of sales each year and determine the effect of sales promotion budget. The research method used by writer is descriptive analysis methodology is a research method that aims to collect, present, and analyze data in order to provide a clear picture of the object to be studied so that it can be concluded. The form of hypothesis testing, the authors perform statistical regression and simple correlation analysis using SPSS 17.00. The results showed that the effect of the budget to sales promotion costs amounted to 91.3%. While the magnitude of correlation coefficient is 0.955. The equation of the straight line formed namely Y = 9980.219 + 39.412 X. Based on t test, significant promotional budget on sales and relationships with the sales promotion budget is very tight.