Target Costing Implementation Product Design and Product Process Conducted By Yamaha- Motor Kencana Indonesia (YMKI)

Johannes Yahya


The purpose of this study are to know target costing implementation in Yamaha- MotorKencanaIndonesia(YMKI),andevaluatethewayofcompanytomakeproductdesign and process in reaching the target costing after determining price and profit. The firm was success in implementing target costing, this can be seen by good Product functionality and market share achievement.
Product design and product process conducted by Yamaha-Motor Kencana Indonesia (YMKI) was able to sustain product quality, and not only could make stability in market share but olso have got wider market share. The way of company to make product design and process in reaching the target costing after determining price and profit is applying value engineering technique that is a cost reduction and process improvement technique that utulizes information collected about a product, design and process to indentify candidates for improvement efforts.


Target costing;product design; product process; Value Engineering

Full Text:



William K. C. 2009. Accounting. Edisi 14. Salemba Empat. Jakarta.

Hansen, M. 2005. Managerial Accounting. Edisi 7, Salemba Empat, Jakarta.

Hongren, Charles T., George Foster.,and

Srikan M. Datar. 2006. Cost Accounting : A Managerial Emphasis. Prentie Hall International, New Jersey.

Institute of Management and Administration. 2002. Cost Reduction and Control Best PracticeJhon Wiley & Sons, Inc., . New York.

Richad C. Chen dan Chen H. Chung. 2002.Cause-effect Analysis for Target Costing, Journal of Cost Management (Wiater, 2002).

Tanaka, T. 1993. Target Costing at Toyota. Journal of Cost Management, (spring)


Article Metrics

Abstract view : 424 times
PDF - 264 times


  • There are currently no refbacks.

Penerbit: LPPM UIKA BOGOR. Pengelola: UPT Jurnal & Publikasi Ilmiah

Gedung Sekolah Pascasarjana Universitas Ibn Khaldun Bogor

Jl. K.H. Sholeh Iskandar km 2 Bogor 16162 Jawa Barat, Indonesia Telp/Fax: 0251-8335335.


Statistik Kunjungan Flag Counter


This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License