ANALISIS TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI PADA UMKM PRODUK SEPATU (IKYULEATHER)

The purpose of the study is to determine whether the Target Costing method can streamline Micro, Small, and Medium Enterprises (UMKM) Ikyuleather’s costs production or not. This study uses the descriptive-quantitative research method. The data was acquired by documentation and interviews technique. The results of this study indicate that by applying the Target Costing method, Ikyuleather can minimize the production cost that is initially Rp 61.911.388 to be Rp 55.093.388. Also, Ikyuleather is able to get the gross profit more than the initial desired profit