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All Journal Niqosiya: Journal of Economics and Business Research
Safera Nurhaliza
Politeknik Negeri Malang

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Target Costing for Production Cost Efficiency at Tongkat Mas Brem Factory Safera Nurhaliza; Anna Isrowiyah; Ari Kamayanti
Niqosiya: Journal of Economics and Business Research Vol. 5 No. 2 (2025): July-December 2025
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/niqosiya.v5i2.4776

Abstract

Introduction: This study aims to optimize the application of target costing to increase production cost efficiency and thereby increase company profits. Research Methods: The object of this study was the Brem Tongkat Mas factory in Kaliabu Village, Sumberejo, Mejayan District, Madiun Regency. This type of research was applied research using descriptive qualitative approach with sources derived from interviews, observations, and documentation. Results: The results showed that the application of target costing was able to increase the company's production cost efficiency by 4.30%. This can be done using alternative value engineering to analyze costs by paying attention to their efficiency and effectiveness to maintain the sustainability of the company. In conducting value engineering, it is possible to find cheaper suppliers of sticky rice raw materials and overhead materials for wood fuel factories. Conclusion: By optimizing the application of target costing can help companies achieve their expected profits without compromising product quality.
Co-Authors Anna Isrowiyah Ari Kamayanti