Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Entrepreneurship & Startups
Rudy Johanis Pusung
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesian Journal of Entrepreneurship

 1 
Application of Target Costing as a Production Cost Control System to Increase Profits in the Nanda Roasted Bean Business Tiara Syaloom Louishana Sondakh; Rudy Johanis Pusung; Sherly Pinatik
Indonesian Journal of Entrepreneurship and Startups Vol. 3 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v3i1.13322

Abstract

Costing goals are a strategic approach that allows companies to price products in reference to acceptable costs, with the aim of increasing profitability. This study aims to determine the implementation of the target costing approach through handling manufacturing costs to increase profits in the Nanda Roasted Bean Business. The research approach applied is qualitative descriptive through an interview approach. The results of the analysis show that with the implementation of the costing target, the manufacturing cost through one year required is Rp 364,400,000, which generates a profit of 25.02%. On the other hand, the implementation of the traditional approach caused the manufacturing cost to increase to Rp 369,890,000, with profit falling to 23.89%. The difference of Rp 5,490,000 between these two approaches highlights the advantages of costing targets through controlling costs and maximizing profitability.
Co-Authors sherly pinatik Tiara Syaloom Louishana Sondakh