PENERAPAN METODE TARGET COSTING DALAM MENGENDALIKAN BIAYA PRODUKSI UNTUK MENINGKATKAN LABA STUDI KASUS: UMKM GHANIOR INDONESIA

Abstrak

The purpose of this research is target costing is to win the competition and achieve business goals by controlling production costs and increasing profits. Target costing is a method of determining production costs based on selling prices and expected profit. In this study using descriptive quantitative. Data collection methods used in this research are observation, interviews, and documentation. The results of this study are jersey production costs based on target costing affect the increase in profits at the Ghanior Indonesia company because it can reduce production costs resulting in a change in the selling price, namely IDR 169,000 to IDR 135,000 for premium polyflex jersey, IDR 209,000 to IDR 160,000 for half print polyflex jersey. Rp. 214,000 becomes Rp. 165,000, half print plus, Rp. 209,000 becomes Rp. 170,000 for a full print jersey, and Rp. 249,000 becomes Rp. 190,000 for a polyflex full print jersey. The application of target costing also increases the company's average profit by 30%. The results of the research can be used as material for consideration in preparing business strategies and setting selling prices so that companies can survive in the market because they are able to produce quality products at competitive prices.

Keywords: target costing; production costs; profit