The Application Of Target Costing In Improving Production Cost Efficiency At MSMEs Telur Asin Tiptop

Abstract

In the face of increasingly fierce market competition, MSMEs are required to be able to produce quality products at competitive selling prices. However, there are obstacles to production cost efficiency due to manual recording methods. The application of target costing becomes a solution in production cost efficiency, increasing profits, and setting competitive selling prices. The purpose of this study is to find out the application of target costing in increasing production cost efficiency in MSMEs Telur Asin TipTop. The data collection techniques used are observation, interviews, literature studies, and documentation. The data analysis technique used is quantitative descriptive analysis through the stages of data reduction, data presentation, and conclusion drawn. The results of the study show that Target Costing can be applied to MSMEs Telur Asin TipTop in the calculation of MSMEs Telur Asin TipTop Costing Target which can save production costs of Rp 8,365,000. Thus, the cooled profit was achieved at 27% of production in May 2025.