Penerapan target costing dan activity based costing untuk menentukan harga gaplek di tingkat petani: studi kasus di cv perdana bhakti desa gandang kecamatan maliku kabupaten kapuas kalimantan tengah

摘要

The application of Target Costing and the Activity Based-Costing to determine the price of dried-cassava produced by the farmers in the Gandang Village, Maliku, Kapuas, Central Kalimantan ( A Case Study at CV. Perdana Bhakti )udMardianaudThe purposes of the study are to find out the activities consumed by the process of cassava's starch production using as filler extender on glue formula and to formulate the dried-cassava target price equation. The study was conducted at CV. Perdana Bhakti and the farmers in the region of Gandang Village, Maliku, Kapuas, Central Kalimantan.udUsing Target Costing and Activity Based-Costing approaches in analyzing and calculating the price and the production cost, the research finds than that of the current level. Both the company and the farmers would be able to maintain the productions capacity. Such price would provide the company the required return and the farmers would be able to cover their production cost and gain a certain level of surplus to increase their income. The local government would have the benefit in term of empowering the local farmers and the small business enterprise; and in the end creates the region indigenous tax resource.udBased on the findings, the research suggests that the local government supports the establishment of the project. In case of changing price level of the cost input, it is suggested that the parties involved could use the formula provided in this research.