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

Authors

  • Johannes Yahya Universitas Pancasila Jakarta

DOI:

https://doi.org/10.32832/jm-uika.v8i2.748

Keywords:

Target costing, product design, product process, Value Engineering

Abstract

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.

References

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)

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Published

30-12-2018

How to Cite

Yahya, J. (2018). Target Costing Implementation Product Design and Product Process Conducted By Yamaha- Motor Kencana Indonesia (YMKI). Jurnal Manajemen, 8(2), 88–96. https://doi.org/10.32832/jm-uika.v8i2.748

Issue

Vol. 8 No. 2 (2017): Jurnal Manajemen (Edisi Elektronik)

Section

Articles

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