Consumption pattern of the society from year to year always changes from a simple consumption patterns become more complex patterns of consumption. Therefore there is an increasing number of demand for different goods and services. Competition between companies both private companies or state-owned enterprises (SOEs), will trigger the competition to provide better service to the consumer, and therefore the company should improve the company's performance.
Operating costs are economic resources in order to maintain and generate income. Operating costs are costs that are affected by corporate activity, therefore increasing the level of activity, it is also increasing its operating costs. Because operating costs are costs that are directly involved in the activities of the company, then in determining the operating costs can not be done in isolation with a series of activities of the company (supriyono, 1999; 185).
Cash flow from operating activities is an indicator to determine if the resulting cash flow sufficient to repay loans, maintain the operating capability and invest without relying on outside funding. Cash flow statement provides information that is useful to know the company's ability to generate cash from operations, financial structure, and the influence of investment transactions and financing of the company's financial position.
Profitability is the ability of a company to earn a profit, so it can be seen the extent to which firms can manage the costs incurred in order to generate profits. Basically the achievement of company profits will change in the world economy threaten its existence.
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