Jurnal Ekonomi
Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret

IMPLEMENTATION OF TARGET COSTING IN TEGALSARI MSMEs, SURABAYA CITY

Pramandyah Fitah Kusuma (Universitas Wijaya Putra)
Desy Ismah Anggraini (Universitas Wijaya Putra)

Article Info

Publish Date
25 Jan 2023

Abstract

Target costing is a method that can be used to determine the target price and the maximum cost for a product to be able to achieve the expected profit. Target costing is the right method to use for businesses in the face of increasingly competitive competition. The purpose of this study was to find out whether target costing can be applied by MSMEs in Teglasari District, Surabaya City, especially food and can increase competitiveness. The results showed that several MSMEs in Tegalsari District, especially food in Surabaya, had implemented target costing and had an impact on increasing competitiveness along with increasing profits earned.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

Ekonomi

Publisher

SEAN INSTITUTE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...