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Analisa Harga Pokok Produksi untuk Mengurangi Biaya Produksi pada Usaha Ayam Goreng Kanaya dengan metode Target Costing Mukhammad Ubaidillah; Ribangun Bamban Jakaria
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 4 (2024): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i4.948

Abstract

In this research, which is used as a reference for determining product sales to achieve the level of profit expected by the company, the researcher analyzes using Target Costing where the method used can manage costs to achieve cost efficiency and the company's goals in gaining profits. This research aims to determine the impact that obtained by the company after applying the Target Costing method. This research is a descriptive quantitative research. In the results of this research, it is known that the difference in the increase in gross profit is IDR. 1,602,000. It can be said that companies gain more profits by implementing the Target Costing Method because it can reduce costs more efficiently
OPTIMALISASI PRODUKSI ASESORIS SEPEDA MOTOR DI CV BOUDY MOTOR MENGGUNAKAN METODE SIMPLEKS PROGRAM LINEAR DENGAN SOFTWARE POM-QM mustaqim mustaqim; Mukhammad Ubaidillah
Ekliptika Vol. 4 No. 2 (2023): Terbitan Januari 2023
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/ekliptika.v4i2.161

Abstract

CV Boudy Motor is one of the automotive businesses engaged in manufacturing, production of variations of motorcycle accessories. Demand, inventory and production processes constitute a package system in the productivity of industrial profits. This study aims to determine optimal production and profit using the simplex linear program method with POM-QM software. The calculation results, the optimal production for footstep products is 1,000 pcs and a variation ruler is 2,600 pcs. The total overall profit obtained by CV Boudy Motor from footstep products and variation rulers for per day is Rp. 6,900,000 and for per month with 26 days of active period is Rp. 179,000,000 assuming the profit is in accordance with the goal function and fixed constraint function.