ANALYSIS OF THE IMPLEMENTATION OF TARGET COSTING TO IMPROVE PRODUCTION COST EFFICIENCY AT PT DASAPLAST NUSANTARA

Abstract

This study aims to analyze the implementation of the target costing method for improving the production cost efficiency at PT Dasaplast Nusantara Tulangan Unit. This research used descriptive qualitative approach, with data collected through interviews, documentation, and observation. Data analysis was carried out by determining target costing through value engineering and kaizen costing. The results showed that the implementation of the target costing method with value engineering is able to significantly reduce production costs without reducing product quality. The target costing method proved to be effective in controlling production costs and improving cost efficiency, so that the company can achieve the desired target profit. The implementation of this method can be used as a sustainable strategy to strengthen the company's competitiveness in the plastics industry.