PENERAPAN HARGA POKOK PRODUK BARANG IMPORT DAN TARGET COSTING PADA PT. ABC

Authors

  • hasnah Khairani

DOI:

https://doi.org/10.30821/wifi.v3i1.20800

Abstract

Peneliti mengambil judul penerapan harga pokok produk barang import dan target costing pada PT. ABC karena peneliti bertujuan menemukan perhitungan harga pokok produksi barang import sebelum dan sesudah menerapkan metode target costing pada PT. ABC. Metode pengumpulan data yang dipakai ialah survey pendahuluan, studi perpustakaan, dan survey lapangan (Kamilah, 2018). Metode analisis data yang dipakai ialah deskriptif-kualitatif. Hasil penelitian menampilkan bahwasanya perhitungan harga pokok produksi dengan penerapan metode target costing dapat diterapkan pada PT. ABC untuk menetapkan harga pokok produksi perusahaan dan dapat menjadi alat untuk mengoptimalkan laba yang diinginkan perusahaan. Target costing berpengaruh positif pada laba perusahaan PT. ABC.

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Published

2024-07-09

Issue

Vol. 3 No. 1 (2024)

Section

Articles

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