ANALISIS PENERAPAN METODE TARGET COSTING DALAM UPAYA MENINGKATKAN EFISIENSI BIAYA PRODUKSI UNTUK MEMAKSIMALKAN LABA ( Studi Kasus Pada Perusahaan Kecap Kuda Kaloka di Salatiga Tahun 2016 )

Abstract

This research is to intended support company in reducing production costs by
target costing method. By redesigning the costs and without reducing the quality of the
product, the company can obtain maximum profit from the selling price per product
unit. Companies can also reduce wastes and can make savings before the product will
be produced. The research was conducted at Kecap Kuda Kaloka company in Salatiga,
is one of the companies that produce soy sauce.
Based on the results of research conducted, it can be concluded that with the
implementation of target costing method can improve the efficiency of production costs
in the Kuda Kaloka company. The company can earn a profit above the profit that the
company wants. The company should also further improve the supervision of the
expenditures on production and non-production costs.
Keywords: Target costing, Cost of Production, Value Engineering, Profit.