Peranan Target Costing dalam Pengendalian Biaya Produksi (Studi Kasus: CV. Bandung Mulia Konveksi)

Tandiontong, Mathius and Anggraini, Natalia Fany (2011) Peranan Target Costing dalam Pengendalian Biaya Produksi (Studi Kasus: CV. Bandung Mulia Konveksi). Jurnal Universitas Paramadina, 8 (4). pp. 178-198. ISSN 1412-0755

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Expanding markets in this globalization era brings great opportunities and also causes tight competition among the entrepreneurs. Companies must be able to control the occured cost in order to be able to offer products at the price that is wanted by consumers so that desired target profit can be achieved. Target costing is one of cost control tools in which this tools uses the selling price (market price) as a reference for calculating target cost that must be achieved if the company wants to obtain the desired target profit. Research method that is used is analytical descriptive. The collection data are made by field and literature studies. The research result shows that the cost for three products are still overcosted in which the occured costs exceed the target cost. It means that CV. Bandung Mulia Konveksi does not apply target costing method yet. The author then recalculate product cost using the ABC system and then made comparison between product cost according to the author and target cost and obtained that the T-shirt products are undercosted and the jacket and shirt products are overcosted, so the company must do cost efficiency so that target profit can be achieved. Value engineering is a less appropriate way in cost efficiency, so the author use continuous improvement in cost control by increasing the product number, reduce rework and motivate workers.

Item Type: Article
Uncontrolled Keywords: target profit, target costing, selling prices, target cost, overcosted, continuous improvement
Subjects: H Social Sciences > HD Industries. Land use. Labor
Depositing User: Perpustakaan Maranatha
Date Deposited: 16 Oct 2013 02:34
Last Modified: 16 Oct 2013 02:34

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