Penerapan target costing sebagai pengendalian biaya produksi pada Usaha Mie Bakso Ojo Lali di Kota Bitung

Authors

  • Eugenia Trixie Jayanti Moningka Sam Ratulangi University
  • Anneke Wangkar Sam Ratulangi University
  • Sherly Pinatik Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.295

Keywords:

target costing, production cost, profit

Abstract

Target costing is the most effective way to determine production costs. The company sets a target based on competitive market prices, allowing it to achieve the expected profit. This study set out to determine how to implement target costing as a control of production costs in the Ojo Lali Meatball Noodle business. Ojo Lali Meatball Noodle Business is a food production company located in Bitung Barat 1 Village, Maesa District, Bitung City. The results of the study are clear: after implementing target costing, the company calculated production costs at IDR 82,072,000 per month, while the target costing calculation showed IDR 73,539,000 per month. This has led to a significant increase in profits, rising from 25.6% to 33.3%.

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Published

2025-03-06

How to Cite

Moningka, E. T. J., Wangkar, A., & Pinatik, S. (2025). Penerapan target costing sebagai pengendalian biaya produksi pada Usaha Mie Bakso Ojo Lali di Kota Bitung. Manajemen Bisnis Dan Keuangan Korporat, 3(1), 157–173. https://doi.org/10.58784/mbkk.295

Issue

Vol. 3 No. 1 (2025)

Section

Articles

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Copyright (c) 2025 Eugenia Trixie Jayanti Moningka, Anneke Wangkar, Sherly Pinatik

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