Penelitian yang dilakukan pada PT X adalah pada biaya operasional yaitu sales and administration expenses. Penelitian terhadap FOH tidak dapat dilakukan karena terbatasnya akses untuk mendapat data FOH produksi. Walaupun demikian penelitian pada sales and administration expenses karena profit margin perusahaan ini sangat kecil yaitu 0.67%dibanding perusahaan pada bidang usage lainnya

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The observation which was done to the operational expense of PT. X included sales and administration expenses. Observation to production overhead cost couldn't be done as the access to obtain the data was very limited. Nevertheless, the observation to the sales and administration expenses become interesting because the very low company's proftit margin compare to other business sector which is only 0.67%.