ANALISIS EFISIENSI BIAYA PRODUKSI BATAKO DENGAN PENERAPAN METODE TARGET COSTING PADA UD. PEKAN BARU-SULI

Salomi Jacomina Hehanussa

Abstract


Abstract The purpose of this study was to determine the cost elements needed in making bricks using the target costing method and the application of target costing in determining the production costs of bricks, as well as the application of target costing to increase the efficiency of brick production costs at UD. Pekan Baru-Suli. This type of research is descriptive research with a quantitative approach. The object of research is UD. Pekan Baru-Suli which is a business entity located in Suli, Central Maluku. Data were collected using the documentation method. The data were analyzed using descriptive analysis with the target costing method. The results of this study indicate that from the calculation before the application of target costing, the total cost per brick block is Rp. 1,929.75, after the application of target costing the total cost per brick is Rp. 1,808.7. This shows that with the application of target costing the production costs of bricks are more efficient than what the company currently does. Keywords: target costing, efficiency, effectiveness.

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