Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Global Education Journal

Analisis Penerapan Target Costing sebagai Sistem Pengendalian Biaya Produksi pada UD. Era Jaya Kota Sibolga Bancin, Sri Maymunah; Pohan, Safriadi; Tambunan, Yenni Sofiana
Global Education Journal Vol. 1 No. 2 (2023): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.374 KB) | DOI: 10.59525/gej.v1i2.143

Abstract

This study aims to implement Target Costing as a production cost control system at UD. Era Jaya City of Sibolga, using a quantitative descriptive approach. Descriptive analysis is used to provide an overview and detailed explanation of the problems studied. The results of this study are 1). The application of target costing to the Era Jaya Trading Business in Sibolga City can reduce production costs by up to 9% to 13% 2). Able to save production costs for making 2-door and 3-door cabinets of Rp. 96,620 and Rp. 159,119. 3). Successfully reduced production costs for 2 and 3 door cabinets, with a reduction in production cost of Rp. 92,620 and Rp. 159,119. The conclusion is that by applying target costing, Era Jaya Trading Enterprises, Sibolga City can save production costs by up to 9% to 13%, which acts as a means of controlling production costs in the manufacture of 2-door and 3-door cabinets without reducing the quality of production results, thus enabling increased profits. optimally by maintaining a competitive selling price in the market. The next researcher suggests considering the variation of variables associated with the implementation of target costing, and considering the use of kaizen costing and value engineering as additional cost control methods, to avoid repetition of previous studies. thereby enabling an optimal increase in profit by maintaining a competitive selling price in the market. The next researcher suggests considering the variation of variables associated with the implementation of target costing, and considering the use of kaizen costing and value engineering as additional cost control methods, to avoid repetition of previous studies. thereby enabling an optimal increase in profit by maintaining a competitive selling price in the market. The next researcher suggests considering the variation of variables associated with the implementation of target costing, and considering the use of kaizen costing and value engineering as additional cost control methods, to avoid repetition of previous studies.
Co-Authors Abdullah, Ujang Ahmad Shabri Anhar Andrian Irsyan Anggraini, Bella Syahfira Anggraini, Febbryanti Dwi Anna Basriyani Ardila Laia Bancin, Sri Maymunah Bangun, Nirwana Br. Bangun, Weandy SK Batubara, Muhammad Iqbal Dina Hastalona Dwi Indah Rahayu Pasaribu Esti Kurniawan Gulo Fauziah Nur Simamora Furi Windari Gultom, Hesty Amelia H. Kaharuddin Hasibuan, Nur Ainun Hendry Ryansika Hernanda Heriyawan Hutagalung Hotmaida Sihombing Hutabarat, Indra Setiawan Hutabarat, Putra Kaslin Hutabarat, Sinta Veronika Hutagaol, Jarungjung Indah Gusmaini Lubis Indah Sari Pasaribu Indra Setiawan Indra Setiawan Hutabarat Kaharudddin Simamora Kaharuddin Karbon, Renny Khairil Safli Pohan Kinanti, Dwi Candra Lase, Aspirah Manalu, Toni Abrianto Mansur Tanjung Martinus Wawan Adriano Sitompul Martuani Simamora Mia Rizky Rahmawati Sitompul Muhammad Anshar Muhammad Iqbal Batubara Muslida Hannur Pasaribu Nur Aisyah Pasaribu Panggabean, Nova Zulfani Pohan, Khairil Safli Rahmadiah Hanum Rahmadiah Hanum Rahman, Hafiz Aulia Reka Utari Silaban Repina Yanti Sinambela Rifka Hadia Lubis Rintauli Pasaribu Riwayani Riwayani, Riwayani Ruqayyah Hafizah Sigalingging Safriadi Pohan Safriadi Pohan Safriadi Pohan Safriadi Pohan, Safriadi Santika, Widyani Asri sari, maya kumala Sembiring, Zur Aini Shinta Veronika Sinaga, Nelly Azwarni Sinta Veronika Sinta Veronika Hutabarat Sinta Veronika Hutabarat Sipahutar, Hadijah Sri Wahyu Aryani Malayu Sriayu Aritha Panggabean Sriayu Aritha Panggabean Sulastri Deviana Hutagalung Tanjung, Mansur Tanjung, Syarifah Eryanti Teja Rinanda Veronika , Shinta Yusi Tri Utari Panggabean Yusi Tri Utari Panggabean Zulfadli Akbar Nasution Zulia Putri Tanjung