ANALISIS EFEKTIVITAS BIAYA PRODUKSI DENGAN MENGGUNAKAN TARGET COSTING DAN STANDART COSTING PADA PT PANCAMITRA ICHIGOJAYA MALANG

TAUFIQURRAHMAN JAUHARI

Abstract


This process of writing is a kind of descriptive study at PT. Pancamitra Ichigojaya with the tittle is ?Production cost efectivity analysis by using Target costing and Standart costing? The aim of the research is to give or to get any sketch on application of target costing, in determining the price of a product and to prove whether the target costing can be applied to the company.
In this research, writer use technical quantitative analysis, wherethis technique use accounting approach, and formulas used here are applied to count amount of allowable cost, drifting cost, and target cost. The result of this research shows that children?s wear have allowable cost about Rp. 358.442/dozen, the market price is about Rp. 414.000/dozen (included the a.t.), and drifting cost is about Rp. 369.455. After doing some decreasing on production cost we can get new drifting cost which about Rp. 351.215, where the new drifting cost now become target cost with new price at Rp.406.341/dozen (included the a.t.).If we compare it with the standart cost, the target cost could reduce the total cost become Rp.123.480.000 from the standart cost is Rp. 2.586.185.000 minus target cost is Rp. 2.462.705.000.
We can conclude that we can apply the target cost at PT. Pancamitra Ichigojaya by evaluating and decreasing direct labors cost and also factory overhead cost. Meanwhile material cost have no changes because become product quality standart.
Based on the conclusion above, the writer can apply that is better for PT. Pancamitra Ichigojaya to revaluated material cost and change it with other cheaper materials but have the same quality, so the production cost could become minimum enough. Beside that, it is hope the worker performances and their prosperous, because labours and the employee have a great role to the process of target costing.

 

Keyword : BIAYA PRODUKSI; TARGET COSTING; STANDART COSTING

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/17/jiptummpp-gdl-s1-2004-taufiqurra-813-Pendahul-n.pdf


Keywords


BIAYA PRODUKSI; TARGET COSTING; STANDART COSTING