Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)

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Analysis of the Application of Target Costing as a Production Cost Control System Empirical Study on CV Cahaya Gemilang Teknik

Authors
Fitria Saumaningsih1, *, Nur Alim Bahri1
1Department of Accountancy, Universitas Nusa Putra, Sukabumi, Indonesia
*Corresponding author. Email: fitria.saumaningsih_ak19@nusaputra.ac.id
Corresponding Author
Fitria Saumaningsih
Available Online 30 August 2023.
DOI
10.2991/978-94-6463-226-2_18How to use a DOI?
Keywords
Cost Control; Costing Target
Abstract

Costing target is a method of profit planning and cost management that is focused on products and takes into account the manufacturing process in order to strive for cost control. The goal of this study is to examine how the costing target method is used to control production costs and to evaluate how it compares to other cost control methods currently in use by businesses. This kind of study employs descriptive qualitative methods. The information gathered for this study was based on both primary data interviews and obsevations and secondary data documentation. By taking into account the cost of product quality and profits realized, the costing target method can assist management in redesigning products and is a good method for reducing production costs. The Costing Target method is a good alternative to pressing some costs, it can be known that the production costs before applying the costing target for the cabinet with three doors are about Rp.3,266,500,- and the 311 selini sofa they are about Rp.3,480,500,- per unit, the Costing Target Method has a positive impact on achieving the profits. The profit before using the target costing method is Rp.1,233,500,- for a cabinet with three doors and Rp.1,019,500,- for a sofa, but the profit after using the target costing method is Rp.1.350.000,- and Rp.1.125.000,- per unit for cabinets with three doors and sofas.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 August 2023
ISBN
10.2991/978-94-6463-226-2_18
ISSN
2352-5428
DOI
10.2991/978-94-6463-226-2_18How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Fitria Saumaningsih
AU  - Nur Alim Bahri
PY  - 2023
DA  - 2023/08/30
TI  - Analysis of the Application of Target Costing as a Production Cost Control System Empirical Study on CV Cahaya Gemilang Teknik
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
PB  - Atlantis Press
SP  - 202
EP  - 214
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-226-2_18
DO  - 10.2991/978-94-6463-226-2_18
ID  - Saumaningsih2023
ER  -