PENERAPAN TARGET COSTING DALAM PENGENDALIAN BIAYA PRODUKSI (Studi pada PT. Citra Prima Selaras Lamongan)

Ningsih, Yuliani (2007) PENERAPAN TARGET COSTING DALAM PENGENDALIAN BIAYA PRODUKSI (Studi pada PT. Citra Prima Selaras Lamongan). Other thesis, University of Muhammadiyah Malang.

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Abstract

PT. Citra Prima Selaras is a company engaged in the business of real estate, shop, and general trading. Writing is a case study on PT. Citra Prima Lamongan Consistent with the title "Application of Target Costing In Control Production Costs." Target costing is a process to determine the price targets and profit targets in advance of desired to develop a model of a particular product that will sell the company. In the process of production, production cost is one important element. Controllable production costs will affect the success of the overall product control. The goal of this research is to examine the application of target costing as a means of controlling production costs at PT. Citra Prima Selaras Lamongan. In this research, writer applies quantitative analytical techniques. Formulas are used, among others, is to calculate the selling price, total production costs and target costing. The results found that the expected target price PT. Citra Prima conformable to house type 36/84 is USD 48,000,000.00, the price is based on market price and the expected profit target is 15.59%. 36/84 type house production costs amounted to USD 42,407,604 and target costing Rp 41,387,604. After the reduction of raw material costs and labor costs, the cost of production to Rp 41,373,000. From the results it can be concluded that the target costing on the PT. Citra Prima harmony can be applied to evaluate and reduce the cost of raw materials and labor. Based on these conclusions, the writer may imply that the expected PT. Citra Prima In line capable of producing low-cost houses but the quality remains the same with good design and price that kompetitiv, so that they can reach middle-class consumers.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 27 Jun 2012 03:35
Last Modified: 27 Jun 2012 03:35
URI: http://eprints.umm.ac.id/id/eprint/9788

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