LITERATUR REVIEW : IMPLEMENTATION OF TARGET COSTING IN MSMEs
DOI:
https://doi.org/10.59407/jakpt.v1i3.382Abstract
The process of determining the highest costs that can be incurred during the manufacture of a new product is known as target costing. Within the constraints of a given maximum cost, a profitable prototype is then designed. Target costing is a method that is suitable for use by Micro, Small and Medium Enterprises in Indonesia to increase profits. The research method uses a literature review using 32 relevant articles. Of the 32 articles, several articles stated that the company had implemented predetermined costing targets. One of the articles that has implemented target costing is Gunung Seulawah MSMEs in the food sector, which shows that the company can optimize profits well and achieve profits of more than 25% compared to other MSMEs. Many studies have helped implement target costing in several MSMEs from various different sectors, which it is hoped will help the community to implement it so that it can increase profits to help the progress of MSMEs.
References
Abna, RD, Wiyono, W., Paramita, RWD (2019). Analysis Of Application Of Target Costing Assessment Of Efficiency As A Tool Of Production In UD Kembang Jaya. Progress Conference. 2 (2). 178-185.
Afiqqah, C., Fuadi, R. (2019). Application of the Target Costing Method in Planning Production Costs to Optimize Profits in Aceh Beef Jerky MSMEs in Banda Aceh. JIMEKA. 4(2). 317-324.
Arifin, N, I., Karamoy, H., Kalalo, M. (2016). Analysis of Target Costing in Efforts to Reduce Production Costs to Increase Gross Profit at Mandala Bakery. Efficiency Scientific Periodical Journal. 16(3). 635-646
Ayu, DS, Suhendro., Wijayanti, A. (2022). Analysis of the Application of Target Costing in Increasing Singleface Production Cost Efficiency at PT. Hilal Gemilang Khair. Ecombis Review Journal. 10(1). 397-407.
Bancin, SM, Pohan, S., Tambunan, YS (2023). Analysis of the Application of Target Coasting as Production Cost Control at UD. The Glorious Era of Sibolga City. Global Education Journal. 1(2). 87-96.
Darmayasa, G., Sujana, N., Haris, IA (2019). Analysis of the Application of Target Costing in the Efficiency of Brick Production Costs at UD Darma Yasa in Panji Village, Sukasasa District, Buleleng Regency. Journal of Economic Education. 11(2). 383-395.
Dinda, BMA, Yulinartati., Maharani, A. (2021). Analysis of the Application of Target Costing in Efforts to Control Production Costs in Multi-Building CVs. Journal of Research and Development in Science and Humanities. 5(2). 220-228.
Doloksaribu, A. Lastri & Simanjuntak, NM (2018). Cost Reduction Techniques with the Aim of Increasing Productivity in Achieving Maximum Profit. HKBP Nommensen University, 2(2), 236-242.
Firdaus, R., Sandari, TE (2018). Analysis of the Application of Target Costing as a Tool for Assessment of Production Cost Efficiency to Increase Profits at PT. Tasindo Central Perkasa. Journal of Accounting Economics. 3(2). 55-66.
Fitriyah, Priminingtyas, DN, Retnoningsih, D. (2020). Implementation of Target Costing in Efficiency of Apple Chip Production Costs at UD Ramayana Agro Mandiri Batu City Based on Online and Offline Sales Systems. JAPAN. 4(1). 97-110.
Hansen and Mowen. (2001). Cost Management Accounting Volume 2. Salemba Four.
Haqui, Q., Lestari, R., Rosdiana, Y. (2018). Analysis of the Application of Target Costing as a Tool for Reducing Production Costs in Optimizing Profit. Accounting Proceedings. 4(1). 141-149.
Indrawahyuni., Adil, M., Nasrun, M., Herianto, DA (2020). Analysis of the Application of Target Costing as a Production Cost Control System. Equilibrium. 9(2). 26-35.
Krismiaji and Aryani Anni. 2011. Management Accounting. Second Edition. STIM YKPN, Yogyakarta.
Kumaat, G.E., Morasa, J., Suwetja, I G. (2023). Application Of Target Costing In Management Of Production Costs To Optimize Profits At UMKM Brownice Manado. Journal of Digital Economics and Business. 2(1). 77-90.
Lateka, D., Gerungai, NYT (2022). Analysis of the Application of Target Costing as a Production Cost Control System to Increase UD Profits. Elshadai Furniture. LPPM Journal for EkoSosBudKum. 6(1). 1043-1052.
Malluka, P.J., Sabijono, H., Randonuwu, S. (2023). Analysis of the Application of Target Costing as a Production Cost Control System in Increasing Profits at UD. Rante Tondon in Manado. EMBA Journal. 11(2). 527-536.
Maknun, M., Pramukni, A., Pelu, MFA (2023). Evaluation of the Role of Target Costing in Production Cost Management. Seiko. 6(2). 465-478.
Mamentu, T., Wangkar, A. (2022). Evaluation of the Implementation of Target Costing as a Production Efficiency Assessment Tool at PT. Four Seven Abadi Jaya. LPPM Journal for EkoSosBudKum. 5(2). 337-344
Miftahussalam, Z., Hardiyanto, AT, Rahmi, A., Farida, I. (2021). Application of Target Costing in Determining Selling Prices and Production Cost Efficiency at Vomit Café in 2021.
Nangoy, YT, Tirayoh, VZ, Mintalangi, A. (2022). Implementation of Target Costing as an Effort to Increase Profits at Sumaru Endo MSMEs During the Covid-19 Pandemic. EMBA Journal. 10(3). 570-579.
Palulun, Y., Luhsasi, DI, Sitorus, DS (2021). Analysis Of Readiness To Use Target Costing Method In Production Cost Efficiency Efforts At Risha Bakery. BIRCI Journal. 4(3). 6385-6395.
Pioh, FTC, Manossoh, H., Tirayoh, V. Z. (2019). Analysis of the Application of Target Costing as a Tool to Minimize Production Costs in Order to Optimize Profit at UD. Acong Bakery. EMBA Journal. 7(4). 3149-3158.
Rahmasania, H., Dahtiah, N. (2022). Analysis of the Application of Target Costing and Activity Based Costing as an Alternative to Controlling Costs of Goods Production, Journal of Accounting and Finance Research. 10(2). 209-220.
Rahmi Lasena, Sitty. 2013. Analysis of Determining Cost of Goods Production at PT. Dimembe Nyiur Agripro (Journal). Manado: Ratulangi University Manado.
Ramadhani, A., Novita. (2021). Target Costing as an Effort to Increase the Competitive Advantage of MSMEs Through Marketplace Partnerships. Biema Proceedings. 2. 748-765.
Randolph, J. J. (2009). A guide to writing the dissertation literature review. peer-reviewed electronic journal, 14(13).
Salman, Kautsar R., Farid, Mochammad. 2016. Management Accounting: A Tool for Measurement and Managerial Decision Making. PT Index, Jakarta.
Samana, HSK, Walandouw, SK, Maradesa, D. (2023). Application of Target Costing as Production Cost Control at CV. Natural Gift of Minerals in Poso, Central Sulawesi. LPPM Journal for EkoSosBudKum. 7(4). 307-314.
Sidik, NNM, Nugroho, GW (2022) Application of the Target Costing Method in an Effort to Efficiency Production Costs to Increase MSME Profits at Sinar Terang Awning MSMEs. AKUNESA. 11(1). 78-90.
Simamora, Henry. 2012. Management Accounting. Third Edition. Star Gate Publishers. Riau.
Sumakul, A.M., Manossoh, H., Mawikere, L.M. (2018). Analysis of the Application of Target Costing as a Production Cost Control System at CV. Varel Tri Putra Mandiri. 13(4). 196-502.
Syukri, M., Fitri, SM, Purna, MT, Suandi. (2022). Analysis of Target Costing in Efforts to Increase Profits of the Oteku Company in Karang Bedil, Mataram. 6(3). 13581-13586. Utami, EO, Sokarina, A., Suryantara, AB (2022). Analysis of the Application of Target Costing in Determining the Cost of Goods Production. Risma Journal. 2 (4). 621-635.
Tambunan, HB, Ilat, V., Pusung, RJ (2023). Analysis of the Application of Target Costing in an Effort to Save Production Costs in Trendy Fried Chicken MSMEs in Manado City. EMBA Journal. 9(2). 1135-1341.
Witjaksono, Armanto. (2006). Cost accounting. Yogyakarta: Graha Ilmu
Wuysang, CC, Pusung, RJ (2019). Application of Target Costing in Efficiency of Production Costs to Increase Gross Profit at UD. JJ Bakery. EMBA Journal. 7(3). 3538-3557.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Akuntansi, Keuangan, Perpajakan dan Governance
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
