Zahrahardi, Sofia Hamidah and Amelia Ika Pratiwi, S.E., MSA., Ak. (2023) Analisis Penerapan Target Costing dan Activity Based Costing dalam Pengendalian Biaya Produksi untuk Optimalisasi Laba pada UMKM Miunuman Sari Cincau Murni Janggelan Segaaarin. Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk melakukan penerapan metode Target Costing dan Activity Based Costing dalam pengendalian biaya produksi untuk optimalisasi laba pada UMKM Sari Cincau Murni Janggelan Segaaarin. Jenis penelitian ini adalah deskriptif-kuantitatif. Teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi. Dari hasil penelitian diketahui bahwa : (1) UMKM Sari Cincau Murni Janggelan Segaaarin menggunakan metode yang masih sangat sederhana dalam melakukan perhitungan biaya produksi sehingga hasil perhitungan dapat dikatakan tidak akurat (2) target costing dilakukan dengan mempertimbangkan harga pasaran yang kompetitif dan Activity Based Costing dilakukan untuk membebankan biaya overhead sesuai aktivitas (3) Hasil perbandingan menunjukkan bahwa perhitungan biaya produksi dari kedua produk yang dilakukan oleh UMKM berada pada jangkauan aman terhadap Target Costing , tetapi produk sari cincau mengalami under costed dan produk sari buah naga mengalami over costed terhadap Activity Based Costing.
English Abstract
This research aims to apply the Target Costing and Activity Based Costing methods in controlling production costs to optimize profits at the UMKM Sari Cincau Murni Janggelan Segaaarin. This type of research is descriptive-quantitative. The data collection methods used were interviews and documentation. From the research results it is known that: (1) UMKM Sari Cincau Murni Janggelan Segaaarin uses a very simple method in calculating production costs so that the calculation results can be inaccurate (2) target costing is carried out by considering competitive market prices and Activity Based Costing is carried out to charge overhead costs according to activity (3) The comparison results show that the calculation of production costs for the two products carried out by UMKM Sari Cincau Murni Janggelan Segaaarin is within the safe range of Target Costing, but the Sari Cincau product is under costed and the Sari Buah Naga product is over costed against Activity Based Costing
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170582 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Target Costing, Activity Based Costing, laba.Cost of good sold, Target Costing, Activity Based Costing, Profit. |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 28 May 2024 07:19 |
| Last Modified: | 28 May 2024 07:19 |
| URI: | http://repository.ub.ac.id/id/eprint/219660 |
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