ANALISIS PENERAPAN TARGET COSTING DALAM PENGELOLAAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PADA UD SRI REJEKI JAYA KOTA BATU
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Abstract
This research aimed to examine the application of target costing in production costs managing to optimize the production profit of 80g, 100g, and 200g packaged potato chips at UD Sri Rejeki Jaya for the 2023 period. The research design was descriptive quantitative. The research instruments were interviews and documentation. Based the expected profit target costing method UD Sri Rejeki Jaya for 80g packaged potato chips was IDR 2,100 per unit, 100g packaging was IDR 2,550 per unit, and 200g packaging was IDR 4,800 per unit. The target costing that could be achieved for 80g packaged potato chips was IDR 10,968 per unit, 100g packaging was IDR 12,996 per unit, and 200g packaging was IDR 25,821 per unit. The implementation of target costing helped the company reduce the cost of potato chips production from IDR 1,230,551,069 to IDR 1,220,220,743. The reduction in production cost expenditure was obtained from the efficiency of factory overhead costs. Based on the results of the study, the calculation using the target costing method could help streamline production costs with an efficiency level of 0.87% per unit for 80g packaging, 0.84% per unit for 100g packaging, and 0.79% per unit for 200g packaging.
Keywords: Target Costing, Optimization, Production Costs
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