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All Journal Manajemen Bisnis dan Keuangan Korporat
Moningka, Eugenia Trixie Jayanti
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Economics, Econometrics & Finance Social Sciences

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Penerapan target costing sebagai pengendalian biaya produksi pada Usaha Mie Bakso Ojo Lali di Kota Bitung Moningka, Eugenia Trixie Jayanti; Wangkar, Anneke; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.295

Abstract

Target costing is the most effective way to determine production costs. The company sets a target based on competitive market prices, allowing it to achieve the expected profit. This study set out to determine how to implement target costing as a control of production costs in the Ojo Lali Meatball Noodle business. Ojo Lali Meatball Noodle Business is a food production company located in Bitung Barat 1 Village, Maesa District, Bitung City. The results of the study are clear: after implementing target costing, the company calculated production costs at IDR 82,072,000 per month, while the target costing calculation showed IDR 73,539,000 per month. This has led to a significant increase in profits, rising from 25.6% to 33.3%.
Co-Authors Anneke Wangkar Sherly Pinatik