ANALYSIS OF OPERATING COSTS IN INCREASING COMPANY PROFITABILITY AT PT. UNITED TRACTORS TBK PEKANBARU BRANCH Karina Silmy Kaffah Helmy Samsuri1 dan Ruzikna2 [email protected] 1Student of Business Adminitration, Faculty of Social and Political Sciences, Riau University 2Lecturer of Business Administration Study Program, Faculty of Social and Political Sciences, Riau University ABSTRACT The …