e-Journal Ekonomi Bisnis dan Akuntansi
Vol 4 No 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017

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)



Article Info

Publish Date
08 May 2017

Abstract

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

Copyrights © 2017






Journal Info

Abbrev

e-JEBAUJ

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the ...