Matches in SemOpenAlex for { <https://semopenalex.org/work/W49868424> ?p ?o ?g. }
Showing items 1 to 57 of
57
with 100 items per page.
- W49868424 abstract "Expanding markets in this globalization era brings great opportunities and also causes tight competition among the entrepreneurs. Companies must be able to control the occured cost in order to be able to offer products at the price that is wanted by consumers so that desired target profit can be achieved. Target costing is one of cost control tools in which this tools uses the selling price (market price) as a reference for calculating target cost that must be achieved if the company wants to obtain the desired target profit. Research method that is used is analytical descriptive. The collection data are made by field and literature studies. The research result shows that the cost for three products are still overcosted in which the occured costs exceed the target cost. It means that CV. Bandung Mulia Konveksi does not apply target costing method yet. The author then recalculate product cost using the ABC system and then made comparison between product cost according to the author and target cost and obtained that the T-shirt products are undercosted and the jacket and shirt products are overcosted, so the company must do cost efficiency so that target profit can be achieved. Value engineering is a less appropriate way in cost efficiency, so the author use continuous improvement in cost control by increasing the product number, reduce rework and motivate workers." @default.
- W49868424 created "2016-06-24" @default.
- W49868424 creator A5001770936 @default.
- W49868424 creator A5029841858 @default.
- W49868424 date "2011-12-04" @default.
- W49868424 modified "2023-09-27" @default.
- W49868424 title "Peranan Target Costing dalam Pengendalian Biaya Produksi (Studi Kasus: CV. Bandung Mulia Konveksi)" @default.
- W49868424 hasPublicationYear "2011" @default.
- W49868424 type Work @default.
- W49868424 sameAs 49868424 @default.
- W49868424 citedByCount "0" @default.
- W49868424 crossrefType "journal-article" @default.
- W49868424 hasAuthorship W49868424A5001770936 @default.
- W49868424 hasAuthorship W49868424A5029841858 @default.
- W49868424 hasConcept C121955636 @default.
- W49868424 hasConcept C127413603 @default.
- W49868424 hasConcept C129875596 @default.
- W49868424 hasConcept C144133560 @default.
- W49868424 hasConcept C162324750 @default.
- W49868424 hasConcept C162853370 @default.
- W49868424 hasConcept C164624739 @default.
- W49868424 hasConcept C175444787 @default.
- W49868424 hasConcept C181622380 @default.
- W49868424 hasConcept C203194045 @default.
- W49868424 hasConcept C21547014 @default.
- W49868424 hasConcept C2524010 @default.
- W49868424 hasConcept C33923547 @default.
- W49868424 hasConcept C40700 @default.
- W49868424 hasConcept C42475967 @default.
- W49868424 hasConcept C90673727 @default.
- W49868424 hasConcept C94107157 @default.
- W49868424 hasConcept C96814336 @default.
- W49868424 hasConceptScore W49868424C121955636 @default.
- W49868424 hasConceptScore W49868424C127413603 @default.
- W49868424 hasConceptScore W49868424C129875596 @default.
- W49868424 hasConceptScore W49868424C144133560 @default.
- W49868424 hasConceptScore W49868424C162324750 @default.
- W49868424 hasConceptScore W49868424C162853370 @default.
- W49868424 hasConceptScore W49868424C164624739 @default.
- W49868424 hasConceptScore W49868424C175444787 @default.
- W49868424 hasConceptScore W49868424C181622380 @default.
- W49868424 hasConceptScore W49868424C203194045 @default.
- W49868424 hasConceptScore W49868424C21547014 @default.
- W49868424 hasConceptScore W49868424C2524010 @default.
- W49868424 hasConceptScore W49868424C33923547 @default.
- W49868424 hasConceptScore W49868424C40700 @default.
- W49868424 hasConceptScore W49868424C42475967 @default.
- W49868424 hasConceptScore W49868424C90673727 @default.
- W49868424 hasConceptScore W49868424C94107157 @default.
- W49868424 hasConceptScore W49868424C96814336 @default.
- W49868424 hasLocation W498684241 @default.
- W49868424 hasOpenAccess W49868424 @default.
- W49868424 hasPrimaryLocation W498684241 @default.
- W49868424 isParatext "false" @default.
- W49868424 isRetracted "false" @default.
- W49868424 magId "49868424" @default.
- W49868424 workType "article" @default.