Cost Reduction Innovation Activity sebagaibentuk implementasi kaizen costing untuk cost competitiveness dan pencapaian target profit (Studi pada PT. Toyota Motor Manufacturing Indonesia)â€.
P Penelitian ini mendeskripsikan bagaimana implementasi Cost Reduction Innovation Activity sebagai bentuk implementasi kaizen costing pada PT. Toyota Motor Manufacturing Indonesia, lebih spesifiknya di Sunter Plant. Penelitian ini dilakukan dengan melakukan pengamatan langsung (observasi lapangan), dan pengumpulan dokumen-dokumen terkait. Untuk pengukuran penelitian, mengenai seberapa bagus implementasi Cost Reduction Innovation Activity digunakan empat indikator, yaitu: 110% > achievement ratio (%) kaizen costing target amount (profit) > 90%, 110% > achievement ratio (%) kaizen costing target per unit product > 90%, rasio kuantitas implementasi aktivitas kaizen 100%, dan rasio cost saving per unit dari aktivitas kaizen terhadap total cost saving per unit > 75%. Hasil penelitian ini menunjukkan bahwa penerapan aktivitas Cost Reduction Innovation pada PT. Toyota Motor Manufacturing “Bagusâ€. Hal ini terefleksi dari tercapainya tiga indikator yaitu indikator achievement ratio (%) kaizen costing target amount (profit), indikator achievement ratio (%) kaizen costing target per unit product, dan rasio cost saving per unit dari aktivitas kaizen terhadap total cost saving per unit. Sedangkan untuk indikator rasio kuantitas implementasi aktivitas kaizen belum tercapai.
T This research describes how the implementation of Cost Reduction Innovation as a form of implementation of kaizen costing at PT. Toyota Motor Manufacturing Indonesia, specifically in Sunter Plant. This research was conducted by direct observation , and the collection of related documents. For the measurement of research, on how well the implementation of Cost Reduction Innovation Activity, used four indicators, namely: 110% > achievement ratio (%) kaizen costing amount target (profit) > 90%, 110% > achievement ratio (%) kaizen costing per unit of product > 90%, 100% quantity ratio of implementing kaizen activities, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit > 75%. The result of this research indicate that the implementation of Cost Reduction Innovation Activities at PT. Toyota Motor Manufacturing Indonesia “Goodâ€. This reflected on the achievement of three indicators, namely indicators of achievement ratio (% kaizen costing amount target (profit), indicators of achievement ratio (%) kaizen costing per unit of product, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit. As for the quantity ratio indicator kaizen activity implementation has not been achieved.