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Journal : EKONOMIKA45

Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Untuk Meningatkan Laba Pada PT. Maleo Rachma Indo Abadi Nur Amaliah Hasanah; Indra Cahya Kusumla; Didi Didi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4596

Abstract

This research aims to find out how to calculate the cost of production using the full costing method to determine the selling price of products. In determining the selling price, the cost-plus pricing method is used, namely determining the selling price by adding a certain profit margin to the total production costs. The research method used is quantitative descriptive analysis. The research results show that calculating the cost of goods manufactured using the full costing method provides benefits, and the cost of goods sold and cost of production must be calculated at the beginning of each month based on the previous period's sales report. The main problem in this research is determining the selling price of a product. This determination is based on the calculation of the cost of production, which includes determining the cost elements that form the basis of the cost of the product. The selling price set must be able to cover all costs and generate long-term profits. Determining the correct product cost price can reduce uncertainty in setting selling prices.
Co-Authors Abdullah Zamasari Ade Budi Setiawan Ade Budi Setiawan Ade Budi Setiawan Afif, M Nur Agus Sumarna Agustiani, Fani Aji Wahyu Rosandi Alfiyah Khanza Alya, Nina Amriani Asmin, Erny Andini Rahmawati Andy Lasmana Arin Saprina Aseanty, Deasy Assyifa Melani Atika Sari Aulia Rahman Aulia, Elsa Sayyidina Awa, Awa Axchellawati, Tiara Azimah, Tiara Savana Azmy, Rafida Choirul, Anwar Cucu Nurhayati Devina Damayantie Djaddang, Syahril Dwi Agustin, Pitriani Dwi Gemina Edeniah, Siti Edi Priyono Elin Aulia Nahda Endang Silaningsih Eneng Fauziah Erni Yuningsih Fadhiya, Kamila Fadilla Syahrani Falsa Mulia G. Gunawan Haklima Bintang Wulandari Hambani, Susy Hanifah Atika Sari Hendri Alfarisi Hendriyan Taofik Hestiany, Efin Hilman Ariyansyah Hulmun, Nai Wise Hutomo, Yoyok Priyo Indra Cahya Kusuma Indra Cahya Kusuma Jericho Aditya Vandy JMV Mulyadi Kartini, Tini Laila Lutfiyyah Salsabila Lucy Warsindah M. Arifin Marsinah, Siti Maspupah, Siti Mayka Nurizkya Permana Muhammad Afrizal Muladi, Dimas Pajriansyah Nihlatul Muniroh Ningsih, Kurnia Nur Amaliah Hasanah Nur Diyanah, Siti Pakpahan, Arnolt Patrisa, Indira Cahya Putri Permatasari, Putri Rahmadani, Alma Suci Rahman, Julia Fitria Regina, Rena Resdiana, Imelda Reutna Komala, Mona Ristya Cahya Khaerunissa Rizky Titis Agustianto Sendy Pratama Siti Aisyah Siti Fatimah Siti Inayatun Sabilla Siti Maspupah Siti Nuraeni, Siti Siti Rachma Siti Solehah, Siti Sri Harini Suryadi, Anggi Suryani, Danu Syabilla, Vina Syauri, Muhammad Rian Tri Widyastuti Triyani Triyani Weli, Fitra Widia Aulia Rahmah Widianti, Meida Yulianingsih, Yulianingsih