Open AccessANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI PADA CV.VEREL TRI PUTRA MANDIRI
Author(s) -
Anggreini Merry Sumakul,
Hendrik Manossoh,
Lidia Mawikere
Publication year - 2018
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.13.04.21307.2018
Subject(s) - activity based costing , production cost , profit (economics) , production (economics) , target costing , cost accounting , product cost management , agricultural science , cost analysis , operations management , job costing , process costing , business , total cost , total absorption costing , operations research , engineering , economics , marketing , accounting , environmental science , microeconomics , mechanical engineering , cost engineering
Target costing method is one of the good method which used in efforts to decrease cost production. With the efficiency of production cost, the profit in the company then will increase. There are 3 stages to derect the implementation of target costing which are to calculate the production cost based on the company’s calculate, to execute value engineering and aply it unto the calculate of production cost. This study aims to determine does the impelementation of target costing is effecting enough as one of the effortsto controlling the production cost in CV.Verel Tri Putra Mandiri. The result shows that with the implementing target costing in CV.Verel Tri Putra Mandiri on controlling to awards cost production is proved to be better than with the method the company’s used all this time. Therefore, the conclusion for this research is that the company’s should using the target costing method in order to make the production cost be more efficient and so the profit or again which company’s eager to achive will be more likely to succed.Keyword : Target Costing