Skripsi

PENERAPAN TARGET COSTING DALAM EFESIENSI BIAYA PADA PT. SUMATERA PRIMA FIBREBOARD

---

Penilaian

---

The objectives of this research are 1) to know how application target costing in cost efficiency of PT. Sumatera Prima Fibreboard and 2) to know what the impacts of target costing in production cost of PT. Sumatera Prima Fibreboard. Research finding has shown that during period of years 2008-2009, profit of the firm was decreasing. The decreasing of the profit can be shown significantly from loss in 2009 and also the declining of Market Requesting Product. It is caused the increasing of the cost of production and also economics crisis global that influenced cost of production and market request in globally. To increasing profit, the firm needs to do cost efficiency by using target costing system without increasing selling price. If efficiency in cost and activities could be applied in long run, hopefully target costing system can press the cost for efficiency of production cost.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
1107000430	T38674	T38674	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T38674

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2011

Collation

xii, 62 hlm.: Tab.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.420 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Efisiensi biaya
Akuntansi Manajemen, Pengendalian biaya

Specific Detail Info

-

Statement of Responsibility

HALIM

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment