PENERAPAN TARGET COSTING SEBAGAI ALAT BANTU MANAJEMEN DALAM MENGENDALIKAN BIAYA PRODUKSIPADA PT. WASTRA INDAH BATU

Ika Herlina

Abstract


This paper was a descriptive study at PT Wastra Indah entitled ?Penerapan Targer Costing Sebagai Alat Bantu Manajemen Dalam Mengendalikan Biaya Produksi?The aims of the research are to have a description about target costing as an instrument in order to control companies cost of product and interest to know how the target costing can be apply at this company. At the research, writer use a quantitative of analyses technique that use accounting preferable. The abbreviations use to count the allowable cost, drifting cost, and target cost.Result of the research shows for big TR 20 yarn, has allowable cost at Rp. 2.207.792,- Selling price Rp. 2.550.000/B (include PPN). After decrease by production cost the new drifting cost is Rp. 2.201.661,-, therefore the new drifting cost become a target cost at Rp. 2.555.632,-. Meanwhile TR 30 yarn has allowable cost at Rp. 2.597.403, with Rp. 3.000.000/B as a new selling target. And then after decrease by production cost the new drifting cost is Rp. 2.597.314,- with Rp. 2.999.898,- as a new target selling price.By the research, we can pull a conclusion that in abstract target costing can be imply but it is relatively had a small influence. For TR 20 product of yarn the implied of target costing entirely unsuccessful because the new selling price target is still higher than market price after decrease by cost of production. At TR 30 product of yarn the target selling price lower than market price although the difference was little.Based on the conclusion, writer can implied it was wise if PT. Wastra Indah reduce the target of benefit for TR 20 yarn, so the product will be compete better. And for TR 30 product of yarn, it is better if PT Wastra Indah reduce the new target selling price in order to make this product compete better, although the difference of target selling price and market price relatively small.

 

Keyword : Penerapan Target Costing; pengendalian biaya produksi

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/18/jiptummpp-gdl-s1-2004-ikaherlina-866-Pendahul-n.pdf


Keywords


Penerapan Target Costing; pengendalian biaya produksi