PENGGUNAAN TARGET COSTING DALAM PENGEMBANGAN PRODUK
ABSTRACT: Tight competition
caused the company should try to make adjustments to the consumer. Strict
competition makes consumers have many choices of products for consumption.
Companies should pay attention to the issue price if you want to be the choice
of consumers in purchasing decisions.Target costing seems to fit the needs of
the company's price adjustment related problems at more stringent levels of
competition. Target costing is an attempt to set the cost of the product in
accordance with the selling price to be determined. Target costing is the
selling price minus the expected profit
rate. The use
of target costing will
cause the company
is able to sell
products at a
price that is
acceptable to consumers. Condition
of existing opportunities
for successful product
development. The use
of target costing
works well, if supported by the ability to create efficiencies and cost
effectiveness in the production process. It is intended that each production
activity is able to bring operational costs down, and eventually be able to
produce cost calculations in accordance
with the target.
It is also
capable of producing
products with low
price in accordance
with the quality expectations of consumers but are
still acceptable.
Keywords: Target Costing,
Product Development
Penulis: PUTRI ZANUFA SARI
Kode Jurnal: jpakuntansidd120036
