TEKNIK PENGURANGAN BIAYA DENGAN TUJUAN MENINGKATKAN PRODUKTIVITAS DALAM PENCAPAIAN LABA YANG MAKSIMUM: SEBUAH KAJIAN PUSTAKA

Authors

  • Naomi Simanjuntak Ekonomi Universitas HKBP Nommensen
  • Lastri Universitas HKBP Nommensen
  • Ardin Doloksaribu

Keywords:

Cost reduction, Target costing, cost leadership, kaizen costing, budgeting

Abstract

To achieve the company's goal, now every company is required to implement cost reduction strategy. Cost reduction is a key strategy that is implemented as an alternative budget reduction in every company. Before the company creates the product, it is necessary to create a budget with the aim that Top Management can evaluate the performance of each manager and improvement of coaching, the plan of training activities for the improvement of work as early as possible can be identified and implemented. This will create tight controls on each activity .Often the company focuses only on achieving the highest profit, but in this increasingly competitive period of competition, only quality products or good quality produced at an efficient price can win market share. Therefore, firms must be able to implement strategies that match the competition that occurs in the market in directing their business activities to achieve maximum profit and targeted productivity within a company.

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Published

2021-06-18