Jurnal Abdimas Bina Bangsa
Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa

PENERAPAN TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI PADA USAHA “SALA LAUAK” KELURAHAN PURUS-KOTA PADANG

Mike Kusuma Dewi (Sekolah Tinggi Ilmu Ekonomi KBP Padang)
Elsa Meirina (Sekolah Tinggi Ilmu Ekonomi KBP Padang)
Laynita Sari (Sekolah Tinggi Ilmu Ekonomi KBP Padang)
Renil Septiano (Sekolah Tinggi Ilmu Ekonomi KBP Padang)
Lisa Amelia Herman (Politeknik Negeri Padang)



Article Info

Publish Date
12 Dec 2023

Abstract

The small and medium business sector (UMKM) is an important pillar in the Indonesian economy. There should be no doubt about its existence, considering that this sector absorbs a lot of labor which has proven to be able to survive in the midst of the storm of the economic crisis and become the driving force of the economy. Currently, UMKM are in a trend that positive with the number continuing to increase every year. This positive trend will have a good impact on the Indonesian economy. One of the business actors that dominates the most is the culinary sector. The culinary delights that will be used as material for this service are sala lauak snacks. In this service activity, we from the team provide education about the application of simple target costing to business actors which will be linked to the turnover generated by producers in 1 day. The application of target costing is based on the difference between the target cost per unit of production and the desired profit margin from the product selling price. Based on this, producers are expected to be able to generate maximum profits and further improve the quality standards of the products they produce

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Journal Info

Abbrev

jabb

Publisher

Subject

Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Description

Jurnal Abdimas Bina Bangsa (JABB) teregistrasi dengan nomor p-ISSN: 2722-936X dan e-ISSN: 2722-9394. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang Pengabdian kepada Masyarakat yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) Universitas Bina ...