Khangora, Lady Yvonne (0751353) (2011) Peranan Target Costing untuk Mencapai Tingkat Laba yang Diharapkan pada CV. "X". Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
At this time companies began moving toward international trade by the exchange of goods and services with companies in other countries. This makes the business more competitive. In a competitive market, prices become out of control the company. That is, companies must be able to streamline the costs incurred in order to offer products that consumers want at the price (target price) at the same time achieve the desired level of company profit (profit target). Target costing helps managers in managing the costs that occur in the company. Target cost is obtained from the difference between the target price with profit targets. This method uses market prices (market based) as a reference for calculating the target cost that must be achieved if the company wants to obtain the desired target profit. The method I use in this research is descriptive analysis. Data collection by observation, interview and literature study. The research object is the CV writer. X is located at Jalan Raya Cibabat No. Cimahi 420-Bandung. The study was conducted from September to December, with the data used for 1 year from January to December 2009. The result showed that the CV. X has not applied the method of target costing. Although the CV. X in the sale price very concerned about market prices, but in calculating the cost of the product, CV. X only consider the costs that can be traced (ie, costs that can be clearly identified and can be directly charged to cost objects) and costs which can not be traced (charged at 25 percent of the cost that can be traced). It is not appropriate, therefore, the authors classify costs based on the behavior of cost (cost behavior), by classifying between fixed cost and variable cost. The purpose of the classification of these costs is to investigate and analyze the cost drivers of each cost. Therefore, it can be done cost reduction, for the expected profit can be achieved. By comparing the HPP based on traditional methods with target cost, the product is obtained that the three types of socks were not reaching the target cost. This is possible due to the inefficiency and / or product ready for sale is not in accordance with market demand. Therefore, the CV. X must perform value engineering method. Value engineering suggestions submitted by the author is one method for reducing costs, by reducing nonvalue-added cost, and value engineering is very suitable for use in a company that has stood for many years. Thus, the target cost can be achieved because of the cost reduction and support the achievement of the expected profit.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | target profit, target price, target cost, laba, value engineering |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 12 Mar 2015 11:03 |
| Last Modified: | 12 Mar 2015 11:03 |
| URI: | http://repository.maranatha.edu/id/eprint/11030 |
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