ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI PADA NEW MODEL CLUSTER (STUDI KASUS PADA PT ASTRA VISTEON INDONESIA)

PAUZAH, SYARA (2019) ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI PADA NEW MODEL CLUSTER (STUDI KASUS PADA PT ASTRA VISTEON INDONESIA). S1 thesis, Universitas Mercu Buana Jakarta.

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02. ABSTRAK - TARGET COSTING - SYARA PAUZAH.pdf
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Abstract

This study analyzes the implementation of target costing on the New Model Cluster at PT. Astra Visteon Indonesia, where this product is one of the components of a motorized vehicle that is currently being discussed among the Indonesian people. The purpose of this study is to determine the success of the implementation of target costing by PT Astra Visteon Indonesia as a system of controlling production costs. By using the value engineering method and calculating the target costing based on the 2017 production cost data source, then it is compared with the realization of production costs in the first semester of 2018. The results of this study indicate that implementing the target costing in 2018, PT Astra Visteon Indonesia has been able to reduce production costs so that the target costing set by the company is achieved. Besides that, the implementation of target costing on PT Astra Visteon Indonesia shows that the cost of the production process can be considered more efficient, compared to the methods carried out by the company so far, where by implementing target costing, the company can obtain cost savings. Keywords: Biaya Produksi, Rekayasa Nilai, Target Costing Penelitian ini merupakan analisis penerapan target costing pada new model cluster di PT Astra Visteon Indonesia, di mana produk tersebut merupakan salah satu komponen kendaraan bermotor keluaran penguasa pasar yang sedang ramai diperbincangkan dikalangan masyarakat Indonesia. Tujuan penelitian ini adalah untuk mengetahui keberhasilan penerapan target costing yang dilakukan PT Astra Visteon Indonesia sebagai sistem pengendalian biaya produksi. Dengan menggunakan metode value engineering dan menghitung target costing berdasarkan sumber data biaya produksi 2017 untuk kemudian dibandingkan dengan realisasi biaya produksi pada semester pertama tahun 2018. Hasil penelitian ini menunjukkan bahwa penerapan target costing pada tahun 2018, PT Astra Visteon Indonesia telah mampu menekan biaya produksi sehingga target costing yang telah ditetapkan perusahaan tercapai. Disamping itu, penerapan target costing pada PT Astra Visteon Indonesia menunjukkan bahwa biaya pada proses produksinya dapat dinilai lebih efisien, jika dibandingkan dengan metode yang dilakukan perusahaan selama ini, dimana dengan penerapan target costing maka perusahaan dapat memperoleh penghematan biaya. Kata kunci: Biaya Produksi, Rekayasa Nilai, Target Costing

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110009
Uncontrolled Keywords: Biaya Produksi, Rekayasa Nilai, Target Costing
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 13 Jun 2019 03:01
Last Modified: 25 Dec 2021 19:20
URI: http://repository.mercubuana.ac.id/id/eprint/48875

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