ABSTRACT. Keywords: Selling Price, Target Costing, Production Costs.
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- Hamdani Darmali
- 9 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT This study aims to determine how the approach of target costing can be used as a means of determining the selling price and production cost efficiency. The type of data used is quantitative and qualitative data. Source of data used are primary data and secondary data in the form of the cost of raw materials, labor costs and overhead expenses which are directly taken from the research object, RIBBONE STEAK HOUSE Restaurant. Based on the results of this study, it indicates that the determination of the selling price of 44,000 Rupiah per portion is too high because the cost which is incurred by the company based on target costing is 30,028 rupiah per serving. By comparing the total cost result which is incurred by the company, target costing method is more efficient in which the use of target costing company can gain cost saving material directly as much as 727 Rupiah per portion, 494 Rupiah per portion from labor s cost saving and 436 Rupiah per serving from factory s overhead cost saving. The company should apply target costing method for helping the company to accomplish the achievement of the selling price which has been expected and it can also reduce the cost production to make it more efficient. Keywords: Selling Price, Target Costing, Production Costs. vii
2 ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pendekatan target costing dapat dijadikan sebagai alat penentuan harga jual dan efisiensi biaya produksi. Jenis data yang digunakan adalah data kuantitatif dan kualitatif. Sumber data yang digunakan yaitu data primer dan data sekunder berupa biaya bahan baku, biaya tenaga kerja dan biaya overhead yang diperoleh langsung dari objek penelitian yaitu Restoran RIBBONE STEAK HOUSE. Berdasarkan hasil penelitian menunjukkan bahwa penetapan harga jual perusahaan sebesar Rp /porsi terlalu tinggi karena biaya yang dikeluarkan perusahaan menurut target costing sebesar Rp /porsi. Hasil perbandingan total biaya yang dikeluarkan menurut perusahaan, dengan metode target costing, diketahui lebih efisien menggunakan metode target costing, dimana dengan menggunakan target costing perusahaan dapat memperoleh penghematan biaya bahan baku langsung sebesar Rp 727/porsi, tenaga kerja langsung diperoleh penghematan sebesar Rp 494/porsi dan biaya overhead pabrik diperoleh penghematan sebesar Rp 436/porsi. Untuk itu sebaiknya perusahaan menerapkan target costing karena dengan menggunakan target costing dapat membantu perusahaan mewujudkan tercapainya harga jual yang diharapkan dan dapat menekan biaya produksi agar lebih efisien. Kata kunci: Harga Jual, Target Costing, Biaya Produksi. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiv DAFTAR TABEL... xv BAB I PENDAHULUAN Latar Belakang Masalah Identifikasi Masalah... 4 ix
4 1.3 Tujuan Penelitian Manfaat Penelitian... 5 BAB II LANDASAN TEORI Biaya Pengertian Biaya Klasifikasi Biaya Target Costing Definisi Target Costing Tujuan Target Costing Kegunaan Target Costing Prinsip-Prinsip Penerapan Target Costing Karakteristik Target Costing Kendala Menerapkan Target Costing Harga Jual Definisi Harga Jual Tujuan Penetapan Harga Jual x
5 2.3.3 Sasaran Penetapan Harga Jual Faktor-Faktor Yang Mempengaruhi Harga Jual Strategi Penentuan Harga Jual Alternatif Strategi Penetapan Harga Jual Efisiensi Biaya Produksi Biaya Produksi Unsur-Unsur Biaya Produksi Kerangka Pemikiran Peranan Target Costing Terhadap Harga Jual Peranan Target Costing Terhadap Efisiensi Biaya Produksi BAB III METODOLOGI PENELITIAN Objek dan Subjek Penelitian Jenis Penelitian Jenis dan Sumber Data Jenis Data Sumber Data xi
6 3.4 Teknik Pengumpulan Data Metode Analisis Data Langkah-Langkah Penelitian BAB IV HASIL PENELITIAN DAN PEMBAHASAN Gambaran Umum Restoran Hasil Penelitian Komponen Biaya Dalam Pembuatan Steak Pada Restoran Ribbone Steak House Analisis Penerapan Target Costing Dalam Rangka Menentukan Harga Jual Analisis Penerapan Target Costing Dalam Efisiensi Biaya Produksi 47 BAB V KESIMPULAN DAN SARAN Kesimpulan Saran xii
7 DAFTAR PUSTAKA DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xiii
8 DAFTAR GAMBAR Halaman Gambar 2.1 Kerangka Berpikir xiv
9 DAFTAR TABEL Halaman Tabel 1 Data Produksi steak Ribbone Steak House Tabel 2 Biaya Bahan Baku yang Dipakai Untuk Bulan Oktober Tabel 3 Biaya Bahan Baku yang Dipakai Untuk Bulan November Tabel 4 Biaya Bahan Baku yang Dipakai Untuk Bulan Desember Tabel 5 Biaya Bahan Baku yang Dipakai Untuk Bulan Januari Tabel 6 Biaya Bahan Baku yang Dipakai Untuk Bulan Februari Tabel 7 Biaya Bahan Baku yang Dipakai Untuk Bulan Maret Tabel 8 Hasil Biaya Bahan Baku Langsung Ribbone Steak House Tabel 9 Hasil Biaya Tenaga Kerja Langsung Ribbone Steak House Tabel 10 Hasil Biaya Overhead Pabrik Ribbone Steak House Tabel 11 Hasil Perhitungan Biaya Produksi Ribbone Steak House Tabel 12 Perhitungan Target Costing pada Ribbone Steak House Tabel 13 Laba Perusahaan Dalam Produksi Steak Tabel 14 Perbandingan Biaya Menurut Perusahaan dengan Menggunakan Target Costing Dalam Penjualan Steak xv
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PERLAKUAN AKUNTANSI PRODUK RUSAK DAN PENGARUHNYA TERHADAP HARGA POKOK PRODUKSI (Studi Kasus Pada Trenggalek ) Oleh: Ulinuha ABSTRAK Proses produksi merupakan kegiatan utama suatu perusahaan. Dalam melakukan
ABSTRACT. Keywords: cost of quality, profitability. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research to identify how much the influence of cost quality to company profitability. The development of industry and business, recently turned to the policy of how a product
ABSTRACT. Keywords: Cost Differential, Decision Making Accepting or Rejecting Special Order. vii
ABSTRACT This study was conducted in the Home Industries Essien Bandung. The purpose of this study was to determine the factors that must be considered by management to accept or reject a special order,
Kata kunci: harga pokok produksi, full costing, variable costing, harga jual
Penerapan Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Full Costing dan Metode Variable Costing untuk Menentukan Harga Jual (UMKM Getuk Goreng BUNGA MAWAR Magelang) Oleh: Nidya Navita Dewi
ABSTRACT. Keywords : production process, preventive maintenance, breakdown maintenance, minimum maintenance cost. Universitas Kristen Maranatha
ABSTRACT Manufacturing companies always hope that their production machines can be operated well and ready to use in order to support their production process. And that is exactly done by CV Gelar Nesia
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN MAKIN WOOD PALEMBANG
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PERUSAHAAN MAKIN WOOD PALEMBANG Laporan Akhir ini disusun sebagai salah satu syarat Menyelesaikan pendidikan Diploma III Pada Jurusan Akuntansi Program Studi
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii
ABSTRACT The purpose of this study was to analyze the uses of relevant costs and to determine the factors that should be considered by the manager in making decisions whether to accept or reject a special
ABSTRACT. Key Words : Raw Materials, Material Requirement Planning, Lot for Lot. Universitas Kristen Maranatha
ABSTRACT In running a manufacturing company, the company need several steps to transform raw materials into finished goods. The process starts from ordering raw materials until distribution to the consumer.
ABSTRAK. Kata kata kunci: Pengumpulan Biaya Produksi Pesanan, Job Order Costing Method, Penetapan Harga Jual. vii. Universitas Kristen Maranatha
ABSTRAK Di tengah persaingan yang semakin ketat, suatu perusahaan harus bersaing agar mampu mempertahankan eksistensinya dan mencapai tujuan laba yang diinginkan perusahaan agar memiliki kemampuan untuk
ABSTRACT. Keywords: Safety Stock, Lead Time, Reorder Point dan Total Inventory Cost, EOQ (Economic Order Quantity) method. viii
ABSTRACT Inventory is an important factor to be planned and controlled in the best possible. In inventory control and planning,policy is needed so that the good operation can produce the optimal number