Analisis Penerapan Target Costing Dalam Upaya Efisiensi Biaya Produksi Pada Usaha Kecil Menengah (Studi Kasus UD. Wijaya Bakery). (Analysis of the Implementation of Target Costing in Efforts to Improve Production Cost Efficiency in Small and Medium Enterprises (Case Study of UD. Wijaya Bakery)).

Sari, Widya Novita (2025) Analisis Penerapan Target Costing Dalam Upaya Efisiensi Biaya Produksi Pada Usaha Kecil Menengah (Studi Kasus UD. Wijaya Bakery). (Analysis of the Implementation of Target Costing in Efforts to Improve Production Cost Efficiency in Small and Medium Enterprises (Case Study of UD. Wijaya Bakery)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengkaji penerapan metode target costing sebagai strategi dalam meningkatkan efisiensi biaya produksi dan laba pada UD. Wijaya Bakery. Sebagai salah satu usaha kecil menengah (UKM) yang bergerak di bidang produksi roti, UD. Wijaya Bakery menghadapi tantangan tingginya biaya bahan baku dan tenaga kerja, yang dapat berdampak pada penurunan daya saing dan laba perusahaan. Metode target costing dipilih karena berfokus pada penetapan harga jual berbasis pasar serta perhitungan biaya produksi maksimum untuk memastikan keuntungan tetap optimal. Penelitian ini menggunakan pendekatan deskriptif dengan kombinasi kualitatif dan kuantitatif melalui studi kasus. Data primer dikumpulkan melalui wawancara dengan pemilik dan karyawan, serta observasi langsung terhadap proses produksi. Sementara itu, data sekunder berupa laporan biaya produksi dan dokumen pendukung lainnya. Analisis dilakukan untuk membandingkan tingkat efisiensi biaya produksi sebelum dan sesudah penerapan target costing. Hasil penelitian menunjukkan bahwa penerapan metode target costing memiliki pengaruh yang signifikan terhadap efisiensi biaya produksi di UD. Wijaya Bakery. Dengan menerapkan strategi seperti negosiasi harga bahan baku, optimalisasi proses produksi, dan inovasi dalam desain produk, perusahaan berhasil mengurangi biaya produksi tanpa mengorbankan kualitas produk. Hal ini berdampak pada peningkatan laba perusahaan yang jauh lebih tinggi dibandingkan dengan metode tradisional. Selain itu, metode ini juga memungkinkan perusahaan untuk mengelola sumber daya secara lebih efektif, beradaptasi dengan perubahan pasar, dan mempertahankan daya saing dalam industri makanan. Penelitian ini memberikan kontribusi teoritis dalam literatur terkait efisiensi biaya produksi melalui target costing, sekaligus memberikan panduan praktis bagi pelaku UKM dalam mengelola biaya secara strategis untuk meningkatkan profitabilitas.

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