ANALISIS TARGET COSTING DALAM MENGOPTIMALKAN LABA PT KRAMAT DJATI ASRI SEJATI CABANG PALEMBANG

The covid-19 pandemic which makes the world economy decline, therefore PT Kramat Djati Asri Sejati Palembang Branch experienced non-optimal profit and operational cost efficiency in 2019 to 2020. The purpose of this paper to control operating costs and increase profits. The data used in writing are data obtained from interviews and data analysis related to problems, namely the income statement of operating costs and cash flow. Data collection techniques using interviews and documentation. From the results of writing that operational costs can be streamlined by using the value engineering method and using the target costing method which aims to increase company profits