ANALYSIS OF TARGET COSTING IMPLEMENTATION IN COST CONTROL FOR PROFIT OPTIMIZATION
Keywords:
Target Costing, Cost Control, Profit OptimizationAbstract
The application of cost accounting and target costing in optimizing profits has a very big role. Meanwhile, cost control itself also has a very important role for the company. This research aims to find out how to analyze the application of target costing in controlling costs to optimize profits at CV. Jaya Abadi. This research uses descriptive qualitative methods with primary and secondary data sources. The result is that CV. Jaya Abadi has implemented the target costing method since the company was founded and target costing is also included as the company's cost control so that it is able to obtain optimal profits with the profits that occur at CV. Jaya Abadi tends to experience an increase in each cycle or period. Based on the data obtained, the profit earned in 2022 in the Block A pool will be a profit of IDR. 790,726,376.00 Meanwhile, in 2023 the Block A pool will earn a profit of Rp. 1,194,036,216.00
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