Metode Alternatif Penyusunan Anggaran: Target Costing, Kaizen Costing, Theory of Constraints, dan Balanced Scorecard

Siti Nur Reskiyawati Nur Said (Universitas Negeri Makassar)

Bata Ilyas Journal of Accounting
Vol 6, No 3 (2025)

Abstrak Anggaran merupakan instrumen penting dalam proses perencanaan, pengendalian, dan evaluasi kinerja organisasi. Namun, metode penganggaran tradisional sering kali dianggap kurang mampu merespons perubahan lingkungan bisnis yang dinamis karena cenderung berorientasi pada data historis dan kurang fleksibel dalam mendukung pencapaian tujuan strategis. Penelitian ini bertujuan untuk mengkaji berbagai metode alternatif penyusunan anggaran yang dapat digunakan sebagai solusi atas kelemahan penganggaran tradisional. Metode yang dibahas meliputi Target Costing, Kaizen Costing, Theory of Constraints (TOC), dan Balanced Scorecard (BSC). Penelitian ini menggunakan pendekatan studi pustaka (library research) dengan mengkaji berbagai literatur akademik, jurnal ilmiah, dan referensi yang relevan terkait penganggaran dan manajemen biaya. Hasil kajian menunjukkan bahwa Target Costing berperan dalam pengendalian biaya sejak tahap perencanaan produk, Kaizen Costing mendukung perbaikan berkelanjutan untuk meningkatkan efisiensi, TOC membantu organisasi mengidentifikasi dan mengelola kendala yang menghambat kinerja, sedangkan BSC mengintegrasikan pengukuran kinerja keuangan dan nonkeuangan dalam penyusunan anggaran. Penerapan metode-metode tersebut mampu meningkatkan efisiensi biaya, mengurangi pemborosan, mendukung pencapaian tujuan strategis, serta meningkatkan kualitas pengambilan keputusan organisasi. Kata Kunci: penganggaran; target costing; kaizen costing; theory of constraints; balanced scorecard. Abstract Budgeting is an essential tool in organizational planning, control, and performance evaluation. However, traditional budgeting methods are often considered inadequate in responding to the dynamic business environment due to their reliance on historical data and limited flexibility in supporting strategic objectives. This study aims to examine alternative budgeting methods that can be used to address the weaknesses of traditional budgeting. The methods discussed include Target Costing, Kaizen Costing, Theory of Constraints (TOC), and the Balanced Scorecard (BSC). This study employs a literature review approach by examining various academic references, scientific journals, and relevant literature related to budgeting and cost management. The findings reveal that Target Costing facilitates cost control from the product planning stage, Kaizen Costing promotes continuous improvement to enhance efficiency, TOC assists organizations in identifying and managing constraints that hinder performance, while BSC integrates both financial and non-financial performance measures into the budgeting process. The implementation of these alternative methods can improve cost efficiency, reduce waste, support the achievement of strategic objectives, and enhance the quality of organizational decision-making. Furthermore, these approaches enable organizations to develop more adaptive and effective budgets in response to changes in the business environment. Keywords: budgeting; target costing; kaizen costing; theory of constraints; balanced scorecard.