The purpose of this study is to see how production costs and operating costs affect the net profit of food and beverage companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with a purposive sampling technique. The financial report data is taken from a number of companies involved in the industry during a certain period. The results of the study indicate that production costs significantly affect net profit. This is because high production costs can reduce net profit because they directly affect the cost of goods sold. Effective operating costs have also been shown to increase net profit, because effective operating costs can improve company performance, so that the net profit obtained is optimal. Overall, the regression analysis shows that production costs and operating costs contribute significantly to net profit with the coefficient of determination showing a significant percentage effect. This study emphasizes the importance of cost management in increasing the profitability of food and beverage subsector companies, as well as the need for strategies to control both types of costs in order to achieve maximum net profit.