Analisis Pendekatan Target Costing dalam Rangka Menentukan Alternatif Harga Jual pada PT "X" Bandung.
!
"
#
$
#
$
% &&' ()'*
% &*) )))#))
+
#
$
&
%
', &-'#'&
.
Universitas Kristen Maranatha
+
0 0
0
0
,
0
, +
0
,
0
, +
=
,
0
+
+
,
+
- D:;.
#
0
+ ,
+
,
, +
+
=' ,
0
,
+
+
.
=
+
+ + ,,
,
0
'
=
,
6
0
, + ,
, +
- D:;
,
+
0
C.$! 'C)
,
)!.!!!'!!
,
,
, +
,
+
+
,
+
+
. 1
- D:;
0
- D:;
,
+
0
,
=
,
C". %C'C .
,
,
0=
, + .
87
#&
!9 ! : 9 : "
Universitas Kristen Maranatha
1
1 ?
9(
? .................................................................................................
1 ?
9 /9A/
1 9 ...................................................................................
- / 93 -
9 /
/9A 9-
?
9
..................................................
.............................................................................................
+/. %+
...................................................................................................................
& -
..................................................................................................................
2-
.............................................................................................................
2-
A
2-
- &/?......................................................................................................F
2-
?
& &
&
9.............................................................................................F
/9
.
EEEEEEEEEEEEEEEEEEEEEEE.......F
1 ?
?
9........................................................................................
+
.)
=
.*
,
,
,
,
..............................................................................>
-
.*.
,
..............................................................>
.......................................................................>
.*.) -
........................................................................>
.>
& &
........................................................................
.............................................................................>
(
9
-
EEEE....................................................................%
).
.....................................................................%
). .
-
,
"
Universitas Kristen Maranatha
). .)
0
................................
). .).
0
). .).) 1
=
.............................................. *
................................................... #
0, ,
.................................................. %
, &
).).
2
......................................... )
). .).* %
). .*
).)
+
..................................................................................... )
&
........................................................................................)
).).) & + ....................................................................................... ))
).).*
,=
, &
..................................................................... )*
).).*. &
1 +
0
).).*.) &
1 +
B0
).).*.* &
1 +
).*
1
0 0
).>
1
0 0
).#
0
/*.
..........)"
......................................................... )"
(
............................................................*#
/ /9/? -
9....................................................................... >!
.............................................................................. >!
@
..............................................................>!
0
=
*.# (
@
.............................................................................. *C
*.) ?0 ,
*.>
0
, .....)%
&
+
*.*
0
........................................................ *
1
).%
& &
0
..................... )*
............................................................................ >!
,
,0
,
*.#.
*.#.)
+
(
,
+
B
+ ............................................................ >!
....................................................................... >
............................................................................... >
........................................................................... >
F
Universitas Kristen Maranatha
*.% & & B 1
......................................................................>)
? /9/? -
>.
9
?
9 / & 1
-
>.)
,
+
,
, ,
>.).*
0, ,
>.*
0
,
...............................................>#
, ....................................................................... >%
..................................................................... >C
.......................................... ##
& &B
? 9
#.
9
9 E.E...........................................................%>
EEEEEEEEEEEEEEEEEEEE.............%>
#.)
?
EEEEEEEEEEEE... >>
,
>.*
2-
, .......................................... >>
..................................................................... >>
>.).
>.).)
9.........................................>>
EEEEEEEEEEEEEEEEEEEEEE...........%#
-
EEEEEEEEEEEEEEEEEEEEE............ %%
9EEEEEEEEEEEEEEEEEEEEEEEEEE.......%$
2-
@ 3 -1
.................................................................................. $
F
Universitas Kristen Maranatha
1
A
+
,
,
.........................................................................$
A
+
)
A
+
*
A
+
>
A
+
#
20 0
0=
A
+
%
&
..............................................................................%C
A
+
$
,
A
+
C
,
0
&
............................................................................*"
, ,
(
......................................................................
,
........................................................>#
.......................................................................%$
.......................................................................................%"
, .......................................................................................$!
F
Universitas Kristen Maranatha
1
- +
&
- +
&
- +
&
- +
B &
- + B
-0
- + B
1
- + B
&
- + B
&
- +
: &
- + :
-0
- + :
1
- + :
+
+
+
,
......................................................................>"
,
.....................................................................#!
00
,
,
0
,
+
+
0
+
+
,
0
0
........................................#>
..................................................#>
......................................................................#$
,
.....................................................................#C
,
,
+
0 0
,
,
00
+
- :.........................#
................................................#)
+
0 0
,
,
0
0
,
,
- D:;.....................#"
........................................%!
..................................................%!
,
0= , +
, ,
.....................................................................%*
F
Universitas Kristen Maranatha
1
?
A
+
# 20 0
0=
..............................................................%C
?
&
A
+
%&
?
<
A
+
$
,
A
+
C
,
?
(
.......................................................%$
. .....................................................................%"
, .......................................................................$!
F
Universitas Kristen Maranatha
!
Universitas Kristen Maranatha
!
"
#
$
$
"
%
"
&
Universitas Kristen Maranatha
'
(
"
"
) *+,
) *+,
-
) *+,
.
) *+,
"
$
/
Universitas Kristen Maranatha
0
!
"
/
-
)
*+,1
'
) *+,1
!
)
*+,1
#
$
#
.
"
$
#
"%
2
) *+,
2
'
) *+,
2
) *+,
&'
&
"
/
Universitas Kristen Maranatha
3
"
-
!
"
'
-
Universitas Kristen Maranatha
!
"
#
"
!
$
%
&
"
'
"#
%
&
!
"
Universitas Kristen Maranatha
!
!
"
#
$
Universitas Kristen Maranatha
!
"
#!
"
$ %
"! &
'
" (
(
%
)
.
$ /
1
+,
"$
#
2
,
( "*
!
3
+,
$ /
- "
0
'
.
1
"*
+,
"$
"*
- "
0
3 3
- "
"
( !
.
3!
$
0
"
$
/
"$
"*
0
3!
/
"
$
4
&
#!
/!* "
)))
$
4
&
1 $!
5
%
)))
(
/!
)
/!
7
(8# /
" 0
$
0
6
$
!
$
&
Universitas Kristen Maranatha
"
#
$
#
$
% &&' ()'*
% &*) )))#))
+
#
$
&
%
', &-'#'&
.
Universitas Kristen Maranatha
+
0 0
0
0
,
0
, +
0
,
0
, +
=
,
0
+
+
,
+
- D:;.
#
0
+ ,
+
,
, +
+
=' ,
0
,
+
+
.
=
+
+ + ,,
,
0
'
=
,
6
0
, + ,
, +
- D:;
,
+
0
C.$! 'C)
,
)!.!!!'!!
,
,
, +
,
+
+
,
+
+
. 1
- D:;
0
- D:;
,
+
0
,
=
,
C". %C'C .
,
,
0=
, + .
87
#&
!9 ! : 9 : "
Universitas Kristen Maranatha
1
1 ?
9(
? .................................................................................................
1 ?
9 /9A/
1 9 ...................................................................................
- / 93 -
9 /
/9A 9-
?
9
..................................................
.............................................................................................
+/. %+
...................................................................................................................
& -
..................................................................................................................
2-
.............................................................................................................
2-
A
2-
- &/?......................................................................................................F
2-
?
& &
&
9.............................................................................................F
/9
.
EEEEEEEEEEEEEEEEEEEEEEE.......F
1 ?
?
9........................................................................................
+
.)
=
.*
,
,
,
,
..............................................................................>
-
.*.
,
..............................................................>
.......................................................................>
.*.) -
........................................................................>
.>
& &
........................................................................
.............................................................................>
(
9
-
EEEE....................................................................%
).
.....................................................................%
). .
-
,
"
Universitas Kristen Maranatha
). .)
0
................................
). .).
0
). .).) 1
=
.............................................. *
................................................... #
0, ,
.................................................. %
, &
).).
2
......................................... )
). .).* %
). .*
).)
+
..................................................................................... )
&
........................................................................................)
).).) & + ....................................................................................... ))
).).*
,=
, &
..................................................................... )*
).).*. &
1 +
0
).).*.) &
1 +
B0
).).*.* &
1 +
).*
1
0 0
).>
1
0 0
).#
0
/*.
..........)"
......................................................... )"
(
............................................................*#
/ /9/? -
9....................................................................... >!
.............................................................................. >!
@
..............................................................>!
0
=
*.# (
@
.............................................................................. *C
*.) ?0 ,
*.>
0
, .....)%
&
+
*.*
0
........................................................ *
1
).%
& &
0
..................... )*
............................................................................ >!
,
,0
,
*.#.
*.#.)
+
(
,
+
B
+ ............................................................ >!
....................................................................... >
............................................................................... >
........................................................................... >
F
Universitas Kristen Maranatha
*.% & & B 1
......................................................................>)
? /9/? -
>.
9
?
9 / & 1
-
>.)
,
+
,
, ,
>.).*
0, ,
>.*
0
,
...............................................>#
, ....................................................................... >%
..................................................................... >C
.......................................... ##
& &B
? 9
#.
9
9 E.E...........................................................%>
EEEEEEEEEEEEEEEEEEEE.............%>
#.)
?
EEEEEEEEEEEE... >>
,
>.*
2-
, .......................................... >>
..................................................................... >>
>.).
>.).)
9.........................................>>
EEEEEEEEEEEEEEEEEEEEEE...........%#
-
EEEEEEEEEEEEEEEEEEEEE............ %%
9EEEEEEEEEEEEEEEEEEEEEEEEEE.......%$
2-
@ 3 -1
.................................................................................. $
F
Universitas Kristen Maranatha
1
A
+
,
,
.........................................................................$
A
+
)
A
+
*
A
+
>
A
+
#
20 0
0=
A
+
%
&
..............................................................................%C
A
+
$
,
A
+
C
,
0
&
............................................................................*"
, ,
(
......................................................................
,
........................................................>#
.......................................................................%$
.......................................................................................%"
, .......................................................................................$!
F
Universitas Kristen Maranatha
1
- +
&
- +
&
- +
&
- +
B &
- + B
-0
- + B
1
- + B
&
- + B
&
- +
: &
- + :
-0
- + :
1
- + :
+
+
+
,
......................................................................>"
,
.....................................................................#!
00
,
,
0
,
+
+
0
+
+
,
0
0
........................................#>
..................................................#>
......................................................................#$
,
.....................................................................#C
,
,
+
0 0
,
,
00
+
- :.........................#
................................................#)
+
0 0
,
,
0
0
,
,
- D:;.....................#"
........................................%!
..................................................%!
,
0= , +
, ,
.....................................................................%*
F
Universitas Kristen Maranatha
1
?
A
+
# 20 0
0=
..............................................................%C
?
&
A
+
%&
?
<
A
+
$
,
A
+
C
,
?
(
.......................................................%$
. .....................................................................%"
, .......................................................................$!
F
Universitas Kristen Maranatha
!
Universitas Kristen Maranatha
!
"
#
$
$
"
%
"
&
Universitas Kristen Maranatha
'
(
"
"
) *+,
) *+,
-
) *+,
.
) *+,
"
$
/
Universitas Kristen Maranatha
0
!
"
/
-
)
*+,1
'
) *+,1
!
)
*+,1
#
$
#
.
"
$
#
"%
2
) *+,
2
'
) *+,
2
) *+,
&'
&
"
/
Universitas Kristen Maranatha
3
"
-
!
"
'
-
Universitas Kristen Maranatha
!
"
#
"
!
$
%
&
"
'
"#
%
&
!
"
Universitas Kristen Maranatha
!
!
"
#
$
Universitas Kristen Maranatha
!
"
#!
"
$ %
"! &
'
" (
(
%
)
.
$ /
1
+,
"$
#
2
,
( "*
!
3
+,
$ /
- "
0
'
.
1
"*
+,
"$
"*
- "
0
3 3
- "
"
( !
.
3!
$
0
"
$
/
"$
"*
0
3!
/
"
$
4
&
#!
/!* "
)))
$
4
&
1 $!
5
%
)))
(
/!
)
/!
7
(8# /
" 0
$
0
6
$
!
$
&
Universitas Kristen Maranatha