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., Muanas
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Economics, Econometrics & Finance

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Penerapan Target Costing Dalam Upaya Pengurangan Biaya Produksi Untuk Peningkatan Laba Kotor Johan, Elmer Tamara; ., Muanas
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.421 KB) | DOI: 10.37641/jiakes.v2i1.42

Abstract

PT. Mercedes-Benz Indonesia is a manufacturing company engaged in the automotive field. The company produces cars with various kinds dan types, such as : C-Class sedan type vehicle, and koupe Estate, E-Class sedan type vehicle, the M-Class Sports Utility Veihicle vehicle type (SUV), the S-Class sedan type vehicle. The purpose of this study was to determine the pricing of the selling C-Class and the cost of production C-Class, as well as know Class C gross profit using target costing. Results of research that has been done, it can be seen that the method used by the company is not efficient. But after using the method of target costing, profit desired by the company can be achieved in accordance with the profit target has been adjusted. And by using this method of target costing, companies can reduce the cost of production per unit of car
Analisis Faktor – Faktor Dan Perhitungan Biaya Dalam Menentukan Harga Jual Tiket. Studi Kasus Pada PT. Eka Sari Lorena Transport Bogor ., Muanas; Nugraha, Ryan Angga
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 1 (2016): JIAKES Edisi April 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.368 KB) | DOI: 10.37641/jiakes.v2i1.98

Abstract

There are two main factors in deciding ticket price in transportation providers. They are the direct and indirect costs. Other than that, there are also other external factors affecting the ticket price, which are distance, load factor, expected profit and the managerial decision to increase and/or decrease the ticket selling price. All of these components are calculated until finally come up to final ticket price. The research is conducted to analyse the factors influencing the ticket price and to find out how the ticket price is calculated. The result shows that the research object has properly calculating the ticket selling price, but still can not define a break event point. This is important if the company wishes to achieve its objectives, one of which is maximum profit. The goal in calculation of break event point is to determine the uncertain figure by managerial policy on estimated profit, load factor, and final rounding offs.
Co-Authors Elmer Tamara Johan, Elmer Tamara Nugraha, Ryan Angga