Analisis Penerapan Target Costing dalam Upaya Pengendalian Biaya Produksi pada CV Multi Bangunan

Alvio Dinda, Beta Maya and YULINARTATI, YULINARTATI and Maharani, Astrid (2021) Analisis Penerapan Target Costing dalam Upaya Pengendalian Biaya Produksi pada CV Multi Bangunan. Jurnal Penelitian dan Pengembangan Sains dan Humaniora, 5 (2). pp. 220-228. ISSN 1979-7095

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Official URL: https://ejournal.undiksha.ac.id/index.php/JPPSH/ar...

Abstract

Companies have difficulty in maximizing profits. One of the reasons why companies find it difficult to develop is that they still use traditional methods in their operations. The purpose of this study was to determine the application of target costing applied to CV. Multi Buildings in controlling production costs. The type of research used in this research is descriptive qualitative. The data obtained in this study were based on primary data in the form of interviews and observations, and based on secondary data in the form of documentation. The results of the study concluded that the target costing method is a good method in controlling costs, the target costing method can help management to redesign the product by considering costs, product quality, and profit to be achieved. The target costing method is a good alternative to reduce costs, it can be seen that the production cost before the implementation of target costing ranges from Rp. 344,772,000 to Rp. 754,115,066 in one year. The use of the target costing method has a positive impact on profit achievement, the achievement of profit before the implementation of target costing ranges from Rp. 15,000 to Rp. 19,000 per m2 and the achievement of profit after the implementation of target costing ranges from Rp. 17,000 to Rp. 27,000 per m2. Thus, the target costing method proved to have a positive impact on the achievement of company profits.

Item Type:

Article

Subjects:

600 Technology and Applied Science > 650 Business > 657 Accounting

Divisions:

Faculty of Economics > Department of Accounting (S1)

Depositing User:

Astrid Maharani

Contributors: