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@article{JBS14458, author = {Jaka Isgiyarta}, title = {Peran Dan Kaitan Activity Based Costing Dalam Target Costing}, journal = {JURNAL BISNIS STRATEGI}, volume = {1}, number = {1}, year = {2017}, keywords = {}, abstract = {Perkembangan perekonomian dalam akhir abad ke-20 sangat dramatis, batasan-batasan wilayah negara semakin tidak berfungsi untuk menghadapi gelombang ekonomi, misalnya untuk negara-negara Asia Pasifik yang tergabung dalam APEC sudah memplokamirkan ekonomi pasar bebas pada tahun 2010 untuk negara maju dan 2020 untuk negara-negara yang sedang berkembang hal ini sesuai dengan pernyataan Deklarasi Bogor November 1994. Sedangkan untuk negara ASEAN sesuai hasil pertemuan KTT Bangkok pada akhir tahun 1995 telah menyepakati untuk mempercepat terlaksanannya ekonomi pasar bebas pada tahun 2003. Kondisi lain yang mempercepat adanya ekonomi pasar bebas adalah, kemajuan di bidang teknologi informasi dan transportasi, dimana hubungan negara satu dengan negara lain semakin mudah dan tidak dapat dikendalikan oleh pemeriniah masing-masing negara, misalnya jaringan internet telah menyebabkan seseorang dengan sangat mudah memperoleh informasi dari segala penjuru dunia. Kondisi pasar dengan tingkat persaingan tinggi telah menggeser kekuatan pasar, yaitu dari produsen ke konsumen. Produsen harus mampu memuaskan konsumen, produsen tidak dapat memproduksi barang sesuai dengan kehendak mereka sendiri, baik itu yang berkaitan dengan harga maupun atribut-atribut kualitas produk. Kombinasi konsep activity based costing dengan target costing sangat diperlukan untuk mengantisipasi kondisi persaingan yang semakin kompetitif. Konsep activity based costing sangat membantu dalam menganalisis kos produk agar target costing dapat terpenuhi dengan tidak mengurangi persuaratan produk yang dikehendaki oleh konsumen. Dalam target costing, kegiatan proses produksi akan semakin komplek. Perusahaan tidak hanya memperhatikan bagaimana menjalankan produksi, tetapi juga harus melakukan analisis pasar, agar produk perusahaan laku dijual dan mendapatkan laba dengan layak. }, issn = {2580-1171}, pages = {54--66} doi = {10.14710/jbs.1.1.54-66}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14458} }
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