Implementasi Target Costing Sebagai Optimalisasi Laba Pada Usaha Mikro (Studi Kasus Ternak Ayam)

Ichsalda, Refonesia Daru and , Surya Jatmika, S.Pd., M.Pd (2024) Implementasi Target Costing Sebagai Optimalisasi Laba Pada Usaha Mikro (Studi Kasus Ternak Ayam). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research is motivated by the fact that a business must maintain the continuity of its business by planning and managing costs which leads to cost reduction, namely by using the target costing method. The target costing method is carried out by determining the expected costs for a production based on competitive prices. There is a problem that needs to be resolved, namely target costing can be used to manage costs and increase company profits and analyze the obstacles when implementing target costing to increase profits. Based on this, the objectives of this research are (1) to describe the application of target costing in RRF "Refo Rooster Farm" chicken farms, (2) to describe the role of target costing in optimizing production profits in "Refo Rooster Farm" RRF chicken farms. The type of research used is descriptive research using a qualitative approach. The method used in collecting data is interviews, observation and documentation. The results of this research show that in the RRF "Refo Rooster Farm" chicken farm, target costing is implemented through the stages of determining selling prices, determining cost and profit targets, value engineering, reducing production costs and obstacles experienced when implementing target costing in the form of disputes between group members. , requiring employees to achieve work targets, increasing time targets, and various factors that determine the success of target costing. Through this process, a business obtains targeted profit optimization from the business owner.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	target costing, profit, chicken farming
Subjects:	L Education > L Education (General) L Education > LC Special aspects of education > LC5301 Economic Education
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	REFONESIA DARU ICHSALDA
Date Deposited:	15 Feb 2024 01:01
Last Modified:	15 Feb 2024 01:01
URI:	http://eprints.ums.ac.id/id/eprint/121639

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