Main Article Content
Abstract
Persaingan bisnis yang semakin ketat menuntut perusahaan menghasilkan produk berkualitas dengan biaya efisien. Penelitian ini bertujuan meninjau secara kritis penerapan Value Engineering (VE) dan target costing dalam pengembangan produk pada industri otomotif. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi pustaka melalui pengumpulan data dari jurnal, buku, dan artikel ilmiah relevan yang dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa integrasi VE dan target costing mampu meningkatkan efisiensi biaya tanpa mengurangi kualitas dan fungsi utama produk. Pendekatan bertahap melalui Concept-VE, Project-VE, dan Validation-VE memberikan kerangka kerja sistematis dan aplikatif dalam proses pengembangan produk. Keterlibatan tim multifungsi turut memperkuat efektivitas implementasi metode. Namun, terdapat keterbatasan berupa ruang lingkup studi yang terbatas, ketergantungan terhadap komponen impor, serta belum adanya evaluasi kinerja jangka panjang pascaimplementasi produk.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Ã, U. I., & Kaminski, P. C. (2007). Product development process with focus on value engineering and target-costing : A case study in an automotive company. 105, 459–474. https://doi.org/10.1016/j.ijpe.2005.08.009
- Amin, A. H., Saputri, Y. S., Susilowati, E., & Suhartini, D. (2023). Target Costing as a Production Cost Control Tool. 6(1), 35–45.
- Dahooie, J. H., Jalaladdin, S., & Dehshiri, H. (2020). IDENTIFYING AND PRIORITIZING COST REDUCTION SOLUTIONS IN THE SUPPLY CHAIN BY INTEGRATING VALUE ENGINEERING AND GRAY MULTI-CRITERIA. 26(6), 1311–1338.
- Gandhinathan, R., Raviswaran, N., & Suthakar, M. (2004). QFD- and VE-enabled target costing: A fuzzy approach.
- Han, Z. (2004). Fossilization : five central issues. 14(2), 212–242.
- Henri Dekkera, P. S. (2003). A survey of the adoption and use of target costingin Dutch firms. https://www.researchgate.net/publication/222705163_A_survey_of_the_adoption_and_use_of_target_costing_in_Dutch_firms
- Maisenbacher, S., Klöppel, M., Laubmann, J., Behncke, F., & Mörtl, M. (2016). Integrated Value Engineering : Consideration of Total Cost of Ownership for Better Concept Decision. 623–632.
- Pego, G. (2014). PONTIFÍCIA UNIVERSIDADE CATÓLICA DE SÃO PAULO PUC - SP PONTIFÍCIA UNIVERSIDADE CATÓLICA DE SÃO PAULO.
- Robin Cooper, R. S. (1997). Target Costing and Value Engineering. https://www.routledge.com/Target-Costing-and-Value-Engineering/Cooper-Slagmulder/p/book/9781563271724
- Sinabariba, M. I. (2018). ANALISIS EFISIENSI BIAYA PRODUKSI DENGAN METODE TARGET COSTING PADA PRODUK TAHU DI UD. 3’S PRIMA KOTA BATU.
- Tia, E., Manalu, M., Hia, R. R., Saribu, A. D., Zega, N., Sijabat, J. D., Nainggolan, J. S., & Simatupang, M. (2025). PENERAPAN TARGET COSTING DALAM UPAYA.
- Ulkhaq, M. M., Pramono, S. N. W., Alvina, C., Hapsari, P., & Ahmad, S. R. (2025). Value Engineering Practices in Indonesia : A Systematic Literature Review. 6(3), 1368–1381.
- Yahya, J. (2017). Jurnal Manajemen. 8(2).
- Yazdifar, H., & Askarany, D. (2011). Int . J . Production Economics A comparative study of the adoption and implementation of target costing in the UK , Australia and New Zealand. Intern. Journal of Production Economics, 1–11. https://doi.org/10.1016/j.ijpe.2011.08.012
References
Ã, U. I., & Kaminski, P. C. (2007). Product development process with focus on value engineering and target-costing : A case study in an automotive company. 105, 459–474. https://doi.org/10.1016/j.ijpe.2005.08.009
Amin, A. H., Saputri, Y. S., Susilowati, E., & Suhartini, D. (2023). Target Costing as a Production Cost Control Tool. 6(1), 35–45.
Dahooie, J. H., Jalaladdin, S., & Dehshiri, H. (2020). IDENTIFYING AND PRIORITIZING COST REDUCTION SOLUTIONS IN THE SUPPLY CHAIN BY INTEGRATING VALUE ENGINEERING AND GRAY MULTI-CRITERIA. 26(6), 1311–1338.
Gandhinathan, R., Raviswaran, N., & Suthakar, M. (2004). QFD- and VE-enabled target costing: A fuzzy approach.
Han, Z. (2004). Fossilization : five central issues. 14(2), 212–242.
Henri Dekkera, P. S. (2003). A survey of the adoption and use of target costingin Dutch firms. https://www.researchgate.net/publication/222705163_A_survey_of_the_adoption_and_use_of_target_costing_in_Dutch_firms
Maisenbacher, S., Klöppel, M., Laubmann, J., Behncke, F., & Mörtl, M. (2016). Integrated Value Engineering : Consideration of Total Cost of Ownership for Better Concept Decision. 623–632.
Pego, G. (2014). PONTIFÍCIA UNIVERSIDADE CATÓLICA DE SÃO PAULO PUC - SP PONTIFÍCIA UNIVERSIDADE CATÓLICA DE SÃO PAULO.
Robin Cooper, R. S. (1997). Target Costing and Value Engineering. https://www.routledge.com/Target-Costing-and-Value-Engineering/Cooper-Slagmulder/p/book/9781563271724
Sinabariba, M. I. (2018). ANALISIS EFISIENSI BIAYA PRODUKSI DENGAN METODE TARGET COSTING PADA PRODUK TAHU DI UD. 3’S PRIMA KOTA BATU.
Tia, E., Manalu, M., Hia, R. R., Saribu, A. D., Zega, N., Sijabat, J. D., Nainggolan, J. S., & Simatupang, M. (2025). PENERAPAN TARGET COSTING DALAM UPAYA.
Ulkhaq, M. M., Pramono, S. N. W., Alvina, C., Hapsari, P., & Ahmad, S. R. (2025). Value Engineering Practices in Indonesia : A Systematic Literature Review. 6(3), 1368–1381.
Yahya, J. (2017). Jurnal Manajemen. 8(2).
Yazdifar, H., & Askarany, D. (2011). Int . J . Production Economics A comparative study of the adoption and implementation of target costing in the UK , Australia and New Zealand. Intern. Journal of Production Economics, 1–11. https://doi.org/10.1016/j.ijpe.2011.08.012