Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba

  • Eza Gusti Anugerah Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
  • Nining Ika Wahyuni Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
  • Imam Mas'ud Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121

Abstract

The purpose of this research is to study how Target Costing implementation on managing production cost in Tape Producer
Sumber Madu, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in Sumber
Madu was the reason and motivation behind this research. To get all the data that needed in this research, researcher choose
to do observation and interviewing the production manager and the owner of Sumber Madu. The production cost calculated
by Sumber Madu and the Alternative production cost calculated by researcher, were analyzed and compared each other to
know how good the Target Costing implementation in Sumber Madu. The result of this research shows that Target Costing
Implementation in Sumber Madu was good and fit. Implementation of Target Costing can raise the profit earned as much as
the desired profit. And then, Sumber Madu can manage the production cost on its product.

Published
2017-05-08
How to Cite
ANUGERAH, Eza Gusti; WAHYUNI, Nining Ika; MAS'UD, Imam. Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba. e-Journal Ekonomi Bisnis dan Akuntansi, [S.l.], v. 4, n. 1, p. 19-23, may 2017. ISSN 2355-4665. Available at: <https://jurnal.unej.ac.id/index.php/e-JEBAUJ/article/view/4554>. Date accessed: 19 sep. 2017.