Analisis penerapan metode target costing dalam mengoptimalkan laba pada the square hotel Surabaya

Tampubolon, Febriyani (2018) Analisis penerapan metode target costing dalam mengoptimalkan laba pada the square hotel Surabaya. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Bisnis perhotelan, salah satu jenis bisnis yang berorientasi pada pemaksimalan laba, tentu yang menjadi concern utama ialah terkait penjualan kamar serta pengurangan biaya. The Square Hotel Surabaya adalah salah satu hotel bintang tiga yang saat ini tengah mengalami permasalahan, yakni harga kamar yang ditentukan cenderung tinggi dibandingkan dengan pesaing lainnya. Harga kamar yang tinggi tersebut disebabkan oleh tingginya biaya operasional. Masalah ini kemudian berpengaruh pada penjualan kamar serta perolehan laba yang ingin dicapai oleh The Square. Dalam hal ini The Square belum menerapkan suatu strategi khusus, sehingga dalam penelitian ini akan diterapkan metode Target Costing. Target Costing adalah strategi yang tepat untuk mengatasi masalah pengendalian harga kamar dan harga pokok seperti yang sedang dialami oleh The Square saat ini. Penerapan Target Costing melalui lima langkah, yakni (1) penentuan target sales price; (2) penentuan target profit; (3) penentuan allowable cost; (4) penentuan product level target dan (5) penentuan component level target costing. Penerapan metode Target Costing ini dapat menekan harga pokok kamar The Square sebesar Rp 1.157.959.561, sehingga perolehan laba The Square yang awalnya hanya sebesar Rp 429.441.959 bertambah menjadi Rp 1.587.401.520. Kenaikan laba sebesar 2,7% ini merupakan bukti bahwa penerapan Target Costing dapat mengoptimalkan laba The Square dan sekaligus merupakan kesimpulan akhir bahwa Target Costing adalah strategi yang tepat bagi perusahaan yang memiliki permasalahan dalam hal mengendalikan harga jual dan harga pokok / Hospitality business, one type of business that is focused in maximizing profits, room sales and cost reduction surely are the main concerns. The Square Hotel Surabaya is one of the three star hotels that is currently experiencing problems where the price of rooms that are determined tends to be high compared to its competitors. The high room prices are due to the high operational costs. This problem then affects the sales of the room and the profit that The Square wants to achieve. In this case, The Square has not implemented a specific strategy, so that in this research the Target Costing method will be applied. Target Costing is the right strategy that has purposed to overcome the problem of controlling room prices and cost prices as currently being experienced by The Square. Implementation of Target Costing through five steps, namely (1) determining the sales price target; (2) determining profit targets; (3) determination of allowable cost; (4) determining the product level target and (5) determining the target level costing component. The application of Target Costing methods can reduce The Square’s room cost to Rp. 1,157,959,561, so that the profit of The Square which initially only amounted to Rp 429,441,959 increased to Rp 1,587,401,520. This 2.7% increase in profit is a proof that the implementation of Target Costing can optimize The Square’s profit and at the same time can give a final conclusion that Target Costing is the right strategy for companies that have problems in controlling selling prices and operational cost

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