PERANCANGAN STRATEGIC COST MANAGEMENT DENGAN METODE TARGET COSTING PADA RUMAH PRODUKSI MANISAN SATRIA, CIREBON

Aditya Fadillah Azka, Vebi Olivianti, Frida Salsabila, Novita Novita

Abstract


This study aims to design strategic cost management with target costing method at Satria Confectionery Production House, Cirebon. This study focuses on three types of sweets that are in great demand by consumers, namely candied mango, rosella, and cermai. This research data uses primary and secondary data. Data collection techniques in this study used interview, observation, and documentation techniques. This study conducts value chain analysis and SWOT first to determine the internal and external environmental factors of the production house, the position of the production house and identify the primary and supporting activities contained in the production house. Currently, Satria Cirebon Confectionery Production House tends to be in a differentiation position.  The results of this study show that the calculation of total costs using the target costing method provides a more accurate calculation by carrying out the product development stage, choosing a target price, getting an allowable cost, drifting costs, and value engineering. By doing value engineering, it can reduce drifting costs so that they do not exceed or equal to the predetermined allowable costs. This value engineering can result in product design improvements, changes in material specifications, and process modifications. By using target costing, the total cost charged to the product can be reduced without reducing product quality. Satria Cirebon Confectionery Production House can increase profits and compete in the confectionery market without increasing the selling price of products.

Keywords: Allowable Cost, Drifting Cost, Strategic Cost Management, SWOT Analysis, Target Costing, Value Chain Analysis, Value Engineering

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References


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DOI: https://doi.org/10.31326/.v5i1.1980

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