ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI (Studi Kasus Pada UD. Winda Kabupaten Gowa Provinsi Sulawesi Selatan)

Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi

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Title ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI (Studi Kasus Pada UD. Winda Kabupaten Gowa Provinsi Sulawesi Selatan)
 
Creator Idrawahyuni, Idrawahyuni
Adil, Muhammad
Nasrun, Muhammad
Herianto, Dedi Akbar
 
Description AbstrakPenelitian ini bertujuan untuk mengetahui klasifikasi biaya produksi mebel pada UD Winda, untuk menganalisa pendekatan target costing agar dapat meningkatkan efisiensi biaya produksi mebel dan untuk membandingkan antara biaya standar dan target costing. Dari hasil analisis mengenai perhitungan standar biaya produksi dalam memproduksi mebel, terlihat bahwa standar biaya produksi untuk lemari 2 Pintu sebesar Rp. 971.620, untuk lemari 3 Pintu sebesar Rp. 1.209.119.  Berdasarkan hasil analisis perbandingan penerapan target costing dengan standar biaya produksi perusahaan mengenai pelaksanaan target costing jauh lebih efisien.Kata kunci: Target Costing, Sistem Pengendalian, Biaya ProduksiAbstractThis study aims to determine the classification of furniture production costs at UD Winda, to analyze the target costing approach in order to improve the efficiency of furniture production costs and to compare between standard costs and target costing. From the analysis of the calculation of the standard production costs in producing furniture, it can be seen that the standard production cost for a 2-door cabinet is Rp. 971,620, for a 3-door cupboard of Rp. 1,209,119. Based on the results of a comparative analysis of the implementation of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient.Keywords: Target Costing, Control System, Production Cost
 
Publisher Lembaga Penerbitan dan Publikasi Ilmiah
 
Contributor
 
Date 2020-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://journal.stiem.ac.id/index.php/jureq/article/view/562
10.35906/je001.v9i2.562
 
Source Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi; Vol 9, No 2 (2020)
2684-9313
2088-7485
10.35906/je001.v9i2
 
Language ind
 
Relation http://journal.stiem.ac.id/index.php/jureq/article/view/562/394
 
Rights Copyright (c) 2020 Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
 

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