Kalkulator Target Costing
Implementasikan strategi target costing yang market-driven untuk menentukan biaya maksimal produk. Analisis cost reduction yang diperlukan dan strategi pencapaiannya.
Harga jual yang diinginkan berdasarkan riset pasar
Margin keuntungan yang diharapkan
Biaya produksi saat ini per unit
Perkiraan volume produksi/penjualan
📖 Target Costing:
Konsep: Market Price - Target Profit = Target Cost
Tujuan: Menentukan biaya maksimal untuk mencapai profit target
Pendekatan: Price-driven, bukan cost-driven
Analisis Target Costing
🎯 Target Analysis
Target Selling PriceRp 500.000
Target Profit (25%)-Rp 125.000
Target Cost (Maximum)Rp 375.000
⚖️ Current vs Target
Current CostRp 400.000
Target CostRp 375.000
Cost Reduction Needed
Rp 25.000
(6.3% reduction)
Achievability: 🟢 Achievable
📊 Cost Reduction Breakdown
Material Cost (60%)Rp 15.000
Labor Cost (25%)Rp 6.250
Overhead Cost (15%)Rp 3.750
Suggested distribution based on typical cost structure
📈 Volume Impact
Estimated Volume1.000 units
Total Savings (if achieved)Rp 25.000.000
Total Target ProfitRp 125.000.000
🔧 Achievement Strategies
🔹 Design Optimization: Simplify product design, reduce components
🔹 Supplier Negotiation: Volume discounts, long-term contracts
🔹 Process Improvement: Automation, lean manufacturing
🔹 Material Substitution: Alternative materials, standardization
💡 Rekomendasi
💰 Perlu mengurangi biaya sebesar Rp 25,000 (6.3%)
✅ Target cost reduction dapat dicapai (<15%).
🔍 Business Insights:
• Current profit margin: 20.0%
• Cost as % of target price: 75.0%
• 🟢 Moderate reduction
• Total project impact: Rp 25.000.000