In today's highly competitive manufacturing industry, achieving sustainable success requires constant innovation and cost optimization. Two proven methodologies for these goals are Kaizen Target Costing. Kaizen, a Japanese concept that translates to "continuous improvement," focuses on optimizing processes eliminating waste achieve maximum efficiency. Costing, the other hand, is management appr...

Penelitian ini bertujuan untuk mengalisis penerapan target costing di produsen tahu dan tempe, UD Kurnia. menggunakan desain riset studi kasus. Teknik pengumpulan data dilakukan melalui wawancara, observasi langsung dokumentasi. Analisis dalam penelitian triangulasi yang terdiri dari sumber teknik mengadakan membercheck. Hasil menunjukan bahwa dapat diterapkan pada UD. Karunia menetapkan harga ...

The development of new technologies and innovation processes lead companies to improve their processes, resulting in products all the time. Throughout product life cycle, a firm incurs various costs related activities carried out pre-production, production post-production phases. essence strategic management tools is optimize throughout focusing on different stages. Such include target costing,...

Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management. Various costing approaches such as activity based costing (ABC), target costing and open book accounting have been introduced to provide timely, accurate and relevant financial information for enable supply chain managers to make and execute effective decision-making. The author also argu...

The last few years have seen significant improvements in the concepts, methods and general approach to calculating costs. ABC, Target Costing, Strategic Cost Management, functional analysis and costing are mobilising attention. Regardless of which of these approaches we consider, it is always from the point of view of one player whose intention is to benefit from increased knowledge of costs in...

The article presents the main components of methodological tools, which made it possible to systematize for effective cost management. purpose study is improve functioning management system enterprise by systematizing tools depending on methods management.
 research literary sources and scientific approaches solving problem determining showed that this issue remains unresolved requires sys...

Construction projects become complicated and fragmented so that many specialty contractors are involved. In such changed environments, a general contractor’s overhead costs are increasing comparable to direct costs. In addition to an increase of volume, activities consisting of overhead costs play an important role in coordinating different participants who include different specialty contracto...

Penelitian ini dilakukan untuk menganalisis biaya produksi yang UD Mandiri, dibandingkan dengan metode full costing dan variable costing. Data diperoleh melalui wawancara, observasi dokumentasi sementara jenis data digunakan adalah kuantitatif analisis deskriptif. Hasil penelitian menunjukkan bahwa menggunakan produk dodol salak lebih besar 10.63% Mandiri rendah 0.25% daripada perusahaan sehing...