PENERAPAN TARGET COSTING DENGAN ANALISIS BIAYA VOLUME LABA (BVL) SEBAGAI ALTERNATIF PERENCANAAN BIAYA PADA INDUSTRI KERIPIK TEMPE AR-RIDHO MALANG

SASANTI, ESTI HAYU (2008) PENERAPAN TARGET COSTING DENGAN ANALISIS BIAYA VOLUME LABA (BVL) SEBAGAI ALTERNATIF PERENCANAAN BIAYA PADA INDUSTRI KERIPIK TEMPE AR-RIDHO MALANG. Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
PENERAPAN_TARGET_COSTING_DENGAN_ANALISIS_BIAYA_VOLUME_LABA.pdf

Download (55kB) | Preview

Abstract

One of planning forms on cost management is target costing method, where it can be used to determine the expected cost for one product based on competitive price, so the product will be able to compete and to made an expected profit. Target costing risen because it is happened a tight competition which directly affecting the price competition. Thus, the present condition is cost determined by price and not the otherwise, where price is determined by cost. This research has purpose to explain the application of target costing with profit volume cost (BVL) analysis as the alternative of cost planning on tempeh chips industry of Ar-Ridho Malang. The contribution of this research on small industry is as the consideration or alternative to make decision in cost planning, so it can avoid the swell up of cost expensed by the company. The conclusion of this research is the amount of cost is determined by sale price and not the otherwise in target costing. One function of profit volume cost analysis is cost planning. Thus, target costing has effect on the determination of variable cost amount, break-even point, and the appropriate target costing. Based on the analysis result it can be known that the sale pricing of new product is tempeh chips product with price of Rp. 2000,- decreasing Rp. 500,- from the past sale price to be Rp. 1.500,-. While, sale price of tempeh product/box is Rp. 11.500,- from the past price to be Rp. 12.000,-. The result of target costing determination is Rp. 1.500,- for tempeh chips product and Rp. 8.625,- for tempeh product. The amount of new variable cost as the result of sale price changes, it can be determined the amount of variable cost for tempeh chips product is Rp. 1.167/ons and Rp. 5.955/box of tempeh product. The amount of break-even point can be determined by using weighed average contribution margin approach. Because of the tempeh chips industry of Ar-Ridho Malang is the company with more than one product using the same fixed cost. The amount of break-even point for tempeh chips product is 2.802,22 ons and tempeh product 188.48 boxes. Some suggestions can be submitted from the research result that the company is expected to conduct analysis on profit volume cost with the expectation that it can be more accurate in presenting cost planning, break-even point and the expected profit. It is expected that the company conduct some correction in separating semi-variable costs to be fixed cost and variable cost. The company also expected to monitor, both directly and indirectly, on each production process activities, which will give positive effect on efficiency and effectiveness level of the company.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 14 Jun 2012 04:19
Last Modified: 14 Jun 2012 04:19
URI: http://eprints.umm.ac.id/id/eprint/7799

Actions (login required)

View Item View Item