scholarly journals Analisis Penerapan Target Costing dalam Upaya Pengendalian Biaya Produksi pada CV Multi Bangunan

2021 ◽  
Vol 5 (2) ◽  
pp. 220
Author(s):  
Beta Maya Alvio Dinda ◽  
Yulinartati Yulinartati ◽  
Astrid Maharani
Keyword(s):  
Target Costing

Perusahaan mengalami kesulitan dalam memaksimalkan laba. Salah satu penyebab perusahaan sulit berkembang yaitu masih menggunakan metode tradisional dalam kegiatan operasionalnya. Tujuan penelitian ini adalah untuk mengetahui penerapan target costing yang diterapkan pada CV Multi Bangunan dalam pengendalian biaya produksi. Jenis penelitian adalah deskriptif kualitatif. Data yang diperoleh dalam penelitian ini berdasarkan data primer yang berupa wawancara dan observasi serta data sekunder yang berupa dokumentasi. Hasil penelitian menunjukkan bahwa metode target costing merupakan metode yang baik dalam pengendalian biaya. Metode target costing dapat membantu manajemen untuk mendesain ulang produk dengan mempertimbangkan biaya, kualitas produk, dan laba yang akan dicapai. Metode target costing merupakan alternatif yang baik untuk menekan biaya. Hal ini dapat diketahui dari biaya produksi sebelum diterapkannya target costing berkisar dari Rp 344.772.000 sampai Rp 754.115.066 dalam satu tahun. Penggunaan metode target costing berdampak positif dalam pencapaian laba. Pencapaian laba sebelum diterapkannya target costing berkisar antara Rp 15.000 sampai Rp 19.000 per m2, sedangkan pencapaian laba setelah diterapkannya target costing berkisar antara Rp 17.000 sampai Rp 27.000 per m2. Ini berrati bahwa metode target costing terbukti berdampak positif dalam pencapaian laba perusahaan.

Re-Replik: Fallstudie "Target Costing auf Basis der Conjoint-Analyse"

2005 ◽  
Vol 34 (12) ◽  
pp. 719-726
Author(s):  
Andreas Jonen ◽  
Volker Lingnau
Keyword(s):  
Target Costing

Target Costing für ökologische Produkte

Controlling ◽  
2015 ◽  
Vol 27 (10) ◽  
pp. 572-580
Author(s):  
Sebastian Berlin
Keyword(s):  
Target Costing

Realoptionsbasiertes Target Costing

Controlling ◽  
2002 ◽  
Vol 14 (3) ◽  
pp. 153-160
Author(s):  
Patrick Knust
Keyword(s):  
Target Costing

Target Costing ist mehr als Costing!

Controlling ◽  
2005 ◽  
Vol 17 (3) ◽  
pp. 139-140 ◽  
Author(s):  
Péter Horváth
Keyword(s):  
Target Costing

Entwicklung von grünen Logistikdienstleistungen mit einem erweiterten Target Costing Ansatz

Controlling ◽  
2011 ◽  
Vol 23 (8-9) ◽  
pp. 443-450
Author(s):  
Wolfgang Kersten ◽  
Jens Becker ◽  
Claudia Allonas ◽  
Sebastian Berlin
Keyword(s):  
Target Costing

Truck Redesign Case: Simulating the Target Costing Process in a Product Design Environment

2013 ◽  
Vol 29 (1) ◽  
pp. 61-85 ◽  
Author(s):  
Patricia Everaert ◽  
Dan W. Swenson
Keyword(s):  
Product Development ◽  
Product Design ◽  
Goal Setting ◽  
Cost Reduction ◽  
Data Availability ◽  
Design Stage ◽  
Target Costing ◽  
Design Environment ◽  
Goal Setting Theory ◽  
Setting Theory

ABSTRACT This active learning exercise simulates the target costing process and demonstrates how a management theory (goal setting theory) is relevant to a business improvement initiative (target costing). As part of the target costing simulation, student participants work in teams to address a business issue (product development) that moves across functional boundaries. The simulation begins with students learning how to assemble a model truck and calculate its product cost using activity-based costing. Students are then divided into teams and instructed to reduce the truck's cost through a redesign exercise, subject to certain customer requirements and quality constraints. Typically, the teams achieve cost reduction by eliminating unnecessary parts, by using less expensive parts, and by using less part variety. This exercise provides a unique opportunity for students to actively participate in a redesign exercise. It results in student teams creating a wide variety of truck designs with vastly different product costs. The case ends by having a discussion about target costing, goal setting theory, and the implications of the target costing simulation. This simulation contains a number of specific learning objectives. First, students learn how the greatest opportunity for cost reduction occurs during the product design stage of the product development cycle. Second, students see firsthand how design-change decisions affect a product's costs, and the role of the cost information in guiding those decisions. Third, students experience the cross-functional interaction that occurs between sales and marketing, design engineering, and accounting during product development. Finally, this exercise helps students understand the concept of target costing. The simulation is appropriate for undergraduate or graduate management accounting classes. Data Availability:  For more information about this case, contact the first author at [email protected].

Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations

2020 ◽  
pp. 24-34
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Management ◽  
Organizational Management ◽  
Cost Calculation ◽  
Interorganizational Relations ◽  
Target Costing ◽  
Interorganizational Cooperation ◽  
Effective Cost ◽  
Calculation System ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

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