PENGARUH BIAYA PENGEMBANGAN PRODUK TERHADAP HASIL PENJUALAN SUSU PASTEURISASI CUP PADA KUD SARWA MUKTI CISARUA CIMAHI KABUPATEN BANDUNG

The higher competition layer to take over the market, make a company must

smart to develop their potency, such as product development. Consumet selective

layer to chose a product, must be aware with create and supply a benefit and good

product for the future, so it can achieve the targeted sales.

Target of this research is to know cost product development by KUD Sarwa

Mukti, KUD Sarwa Mukti sales revenue, influence cost product development to milk

sales at KUD Sarwa Mukti Cisarua-Cimahi, Kabupaten Bandung.

Method which used in this research is quantitative and qualitative method for

example with sample linear progression instrument, correlation analysis,

determination coefficient, and hypothesis test. Used sekunder data started from year

2002 up to year 2006.

Result of got research through of calculation correlation coefficient equal to (r)

= 0.882, meaning there are positive and strong relation. Coefficient determination

(Kd) obtained equal to 77.79 % meaning that cost product development have an

effect on to milk sales revenue equal to 77.79 %, and the rest equal to 22.21 %

influence by other factor such as loyalitas. Result of hypothesis test (thitung) equal to

3.243 and (ttabel) equal 3.182. meaning that cost product development have an effect

on in improving milk sales revenue.