FORUM DISKUSI

Pengertian target costing menurut Robert S.Kaplan dan A.A. Atkonsin (1998 : 224 ) adalah sebagai berikut : ΓÇÿTarget costing is a cost management tool that planner use during product and process design to drive improvement effort aimed at reducing the productΓÇÖs future manufacturingΓÇÖ Pengertian target costing menurut Revee (2000 : 385) adalah sebagai berikut :

ΓÇÿTarget costing is defined as a cost management tool for reducing the overall cost of a product over its entire life cycle with the help of production, engineering, R&D, marketing and accounting departementsΓÇÖ. Sedangkan pengertian target costingmenurut Gorrison dan Noreen (2000 : 880) adalah sebagai berikut : ΓÇÿ Target costing is the process of determining the maximum allowable cost for a new product and then developing a prototype that can be profitably made for that maximum target cost figure.ΓÇÖ