ANALISIS PENERAPAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PADA PT. TASINDO CENTRAL PERKASA (TAS KOPER)

JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2018-10-30 DOI:10.30996/jea17.v3i02.3181

Raudatul Firdaus, Tries Ellia Sandari

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Abstract

ABSTRACTThis study aims to determine the application of methods of analysis of target costing as an assessment tool production cost efficiency to increase profits at the company PT. Tasindo Central Perkasa. PT. Tasindo Cental Perkasa is a company engaged in industrial Bags suitcase in the area waas. To obtain the necessary data, the authors used data collection techniques such as observation, documentation and interview. In this study, the type of data used are primary data. Data obtained from respondents sourced from business owners and employees. From the results of research and analysis show that the company PT. Tasindo Central Perkasa using target costing method in the calculation of cost of production will be more efficient and will earn a profit target of 25% according to the desired company with cost savings can be seen that for the year 2010 amounted to Rp. 3.278.232.000, in 2011 happened savings of Rp. 3.298.160.000, in 2012 happened savings of Rp. 3.329.420.250, 2013 happened savings of Rp. 3.243.068.500, and in 2014 happened savings of Rp. 3.360.151.000.Keyword : target cost, cost, profit

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目标投资分析作为一种生产成本效益评估工具，以提高PT. TASINDO中环的利润(公文包)

摘要本研究旨在确定目标成本分析方法作为评估工具在PT. Tasindo Central Perkasa公司的应用，以提高生产成本效率。PT. Tasindo central Perkasa是一家在该地区从事工业箱包的公司。为了获得必要的数据，作者采用了观察、文献和访谈等数据收集技术。在本研究中，使用的数据类型为原始数据。受访者的数据来自企业主和雇员。从研究和分析的结果表明,该公司PT。Tasindo中央必须使用目标成本法在计算生产成本将更有效,赚25%的利润目标根据所需的公司节约成本可以看出2010年Rp。3.278.232.000,2011年发生了储蓄的Rp。3.298.160.000,2012年发生了储蓄的Rp。3.329.420.250,2013发生了储蓄的Rp。3.243.068.500,2014年节省了3.360.15.1万卢比。关键词:目标成本，成本，利润

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JEA17: Jurnal Ekonomi Akuntansi

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