Alumni Fakultas Ekonomi Dan Bisnis
|Bidang Ilmu||Akuntansi Biaya|
|Pembimbing.I||Dra. Wiwiek Dianawati, M.Si., Ak.|
|Tugas Akhir||Penerapan Target Costing Sebagai Alat Bantu Manajemen Dalam Pengendalian Biaya Produksi Pada UD. "X" di Surabaya.|
|Abstrak||PEMANFAATAN TARGET COSTING SEBAGAI ALAT BANTU MANAJER DALAM PENGENDALIAN BIAYA PRODUKSI PADA UD. “X” DI SURABAYA
Lately usaha Mikro, kecil dan Menengah (UMKM) is growing fast. Using simple production technics and limited capital, many kinds of products has been produced by UMKM. The government has started to see UMKM as a locomotive for local economic movement because it’s been proven to survive through economic crisis that occurred in Indonesia. UMKM also provide thousands of work place for idle labor in Indonesia because mostly UMKM use a lot of human resources. This condition helps government to reduce unemployment. UMKM market has reached foreign countries which means it helps to increase Indonesia’s foreign currency reserve. One of emerging UMKM in Indonesia and soon will be entering foreign market is UD. “X”.
In Surabaya, UD. “X” main business activity is producing spirtus jelly. Spirtus jelly is another form of liquid methanol with all it’s advantages. UD. “X” recently hasn’t been so aware in counting components of production costs that is absorbed by productions activities, and the result is unachieved profit margin. UD. ”X” needs to increase it’s production efficiency. UD. “X” eager to keep selling price to be lower of it’s competitor so UD. “X” will be able to maintain it’s old customers and has advantage in entering new market. The purpose of this research is to control production costs using target costing with value engineering, and achieving the profit margin. Advantages in using target costing are eliminating waste, reducing non value-added activities, increase productivity, and simplify production process.
This research uses qualitative approach. Data that is used in this research is abaout production costs, production activities, direct material costs, labor costs, and some other data.
Result of this research shows that target costing and value engineering is useful as a manager tools to increase production efficiency that also helps production costs control so UD. “X” is able reached it’s profit margin and still competitive among it’s competitors.