ANALISIS EFISIENSI PENENTUAN HARGA POKOK PRODUKSI MELALUI METODE FULL COSTING DAN TARGET COSTING PADA KOMODITAS RIBBED SMOKED SHEET DI PT PERKEBUNAN NUSANTARA IX, KABUPATEN SEMARANG

Abstract

This research aims to analyze the efficiency of determining the cost of goods manufactured through full costing and target costing methods on ribbed smoked sheet commodities in PT Perkebunan Nusantara IX, Semarang Regency from January 2013 – December 2017 and analyzing the trend of ribbed smoked sheet’s production cost in 2019-2021. This research was conducted on October-November 2018. The research method that used was case study with data collection techniques through interviews with key person and observations. The data were analyzed by using Paired Sample T Test, descriptive percentage and trend analysis. The results showed that there were differences in the cost of goods manufactured of ribbed smoked sheet and it’s profit value calculated using the full costing and cost target methods, the cost of goods manufactured of ribbed smoked sheet cost calculated through the target costing method was more efficient and more profitable than the full costing method, and value selling price, profit received by the company and the cost of goods manufactured both calculated using the full costing and the target costing methods will be decrease in 2019-2021. PT Perkebunan Nusantara IX needs to consider using the target costing method as a determinant of the cost of goods manufactured and conducting marketing extension so that the level of demand can be maintained.