| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Haqui, Qhania |
|
| dc.creator |
Lestari, Rini |
|
| dc.creator |
Rosdiana, Yuni |
|
| dc.date |
2018-01-27 |
|
| dc.date.accessioned |
2019-09-12T07:05:10Z |
|
| dc.date.available |
2019-09-12T07:05:10Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9978 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24846 |
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| dc.description |
Abstrack : Implementation of costing targets is an appropriate method for companies in efforts to reduce production costs through value engineering, in order to reduce costs incurred without reducing the quality of products produced. Through cost reduction, companies can optimize their profitability. This study aims to determine the implementation of target costing method, reduction of production cost, profit gain and the implementation of target costing as a means of reducing production costs in optimizing earnings. This research was conducted on Kurnia Sari Bakery with descriptive analysis method. Data source used is primary and secondary data source. The data collection techniques used are interviews and documentation. Data analysis techniques used are determining the competitive selling price, determine the expected profit, calculate the target cost, and perform value engineering. The results showed that the implementation of target costing on Kurnia Sari Bakery is a good alternative in managing production cost with value engineering stage, company can reduce cost 8% - 15% from production cost incur before use target costing method. Profit earnings at Kurnia Sari Bakery after applying the target costing can be achieved in accordance with expected profit targets. Implementation of target costing can be used as a tool to reduce production costs for the company so mengoptinalkan earnings in accordance with the target profit.Keywords: target costing, production cost, profitAbstrak : Penerapan target costing merupakan metode yang tepat bagi perusahaan dalam upaya pengurangan biaya produksi melalui rekayasa nilai, agar dapat mengurangi biaya yang dikeluarkan tanpa mengurangi kualitas produk yang dihasilkan. Melalui pengurangan biaya, perusahaan dapat mengoptimalkan perolehan laba. Penelitian ini bertujuan untuk mengetahui penerapan metode target costing, pengurangan biaya produksi, perolehan laba dan penerapan target costing sebagai alat pengurangan biaya produksi dalam mengoptimalkan perolehan laba. Penelitian ini dilakukan pada Kurnia Sari Bakery dengan metode analisis deskriptif. Sumber data yang digunakan yaitu sumber data primer dan sekunder. Adapun teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah menentukan harga jual yang kompetitif, menentukan laba yang diharapkan, menghitung biaya target, dan melakukan rekayasa nilai. Hasil penelitian menunjukkan bahwa penerapan target costing pada Kurnia Sari Bakery adalah alternatif yang baik dalam mengelola biaya produksi dengan tahap rekayasa nilai, perusahaan dapat mengurangi biaya 8% - 15% dari biaya produksi yang dikeluarkan sebelum menggunakan metode target costing. Perolehan laba pada Kurnia Sari Bakery setelah menerapkan target costing dapat tercapai sesuai dengan target laba yang diharapkan. Penerapan target costing dapat dijadikan alat pengurangan biaya produksi bagi perusahaan sehingga mengoptinalkan perolehan laba sesuai dengan target laba.Kata kunci : target costing, biaya produksi, laba |
|
| dc.description |
Implementation of costing targets is an appropriate method for companies in efforts to reduce production costs through value engineering, in order to reduce costs incurred without reducing the quality of products produced. Through cost reduction, companies can optimize their profitability. This study aims to determine the implementation of target costing method, reduction of production cost, profit gain and the implementation of target costing as a means of reducing production costs in optimizing earnings. This research was conducted on Kurnia Sari Bakery with descriptive analysis method. Data source used is primary and secondary data source. The data collection techniques used are interviews and documentation. Data analysis techniques used are determining the competitive selling price, determine the expected profit, calculate the target cost, and perform value engineering. The results showed that the implementation of target costing on Kurnia Sari Bakery is a good alternative in managing production cost with value engineering stage, company can reduce cost 8% - 15% from production cost incur before use target costing method. Profit earnings at Kurnia Sari Bakery after applying the target costing can be achieved in accordance with expected profit targets. Implementation of target costing can be used as a tool to reduce production costs for the company so mengoptinalkan earnings in accordance with the target profit. |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9978/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/9978/1863 |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 141-149 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 141-149 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
target costing, biaya produksi, laba |
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| dc.subject |
|
|
| dc.subject |
Keywords: target costing, production cost, profit |
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| dc.title |
Analisis Penerapan Target Costing Sebagai Alat Pengurangan Biaya Produksi Dalam Mengoptimalkan Perolehan Laba (Studi Kasus Pada Kurnia Sari Bakery) |
|
| dc.title |
Analisis Penerapan Target Costing Sebagai Alat Pengurangan Biaya Produksi Dalam Mengoptimalkan Perolehan Laba (Studi Kasus : Kurbia Sari Bakery) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
analisis deskriptif |
|