ANALISIS PENERAPAN TARGET COSTING DENGAN PENGENDALIAN BIAYA BAHAN BAKU UNTUK MENINGKATKAN LABA (STUDI KASUS PADA CV. BUDI UTAMA SURABAYA)
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Institusion
Universitas Bhayangkara Surabaya
Author
SURYANI, SOVI
Subject
Datestamp
2022-07-26 03:35:39
Abstract :
CV. Budi Utama is a company engaged in motorcycle service. This study aims to determine the process of cost control using the target costing system and the impact on company profits. Target costing is defined as determining the expected cost of a product based on competitive prices, target costing is more profitable systematically and effectively when applied in optimal planning. Based on the results of the analysis, this research is a descriptive qualitative research by analyzing the collection of data which is the processed in such a way that the data obtained becomes simpler. The analysis of target coting shows that the production cost according to the company is Rp. 53.000.000 while according to the target costing of Rp. 50.000.000 This result shows where with the application of the target costing in the company can make a profit with a difference of Rp. 3.000.000 for each one month.
CV. Budi Utama is a company engaged in motorcycle service. This study aims to determine the process of cost control using the target costing system and the impact on company profits. Target costing is defined as determining the expected cost of a product based on competitive prices, target costing is more profitable systematically and effectively when applied in optimal planning. Based on the results of the analysis, this research is a descriptive qualitative research by analyzing the collection of data which is the processed in such a way that the data obtained becomes simpler. The analysis of target coting shows that the production cost according to the company is Rp. 53.000.000 while according to the target costing of Rp. 50.000.000 This result shows where with the application of the target costing in the company can make a profit with a difference of Rp. 3.000.000 for each one month.
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