English
DOI:
https://doi.org/10.54259/akua.v5i2.7436Kata Kunci:
Lean Production, Target Costing, Cost Reduction, Systematic Literature Review, Operational EfficiencyAbstrak
Increasing competitive pressures are pushing manufacturing companies to look for more effective and scalable cost-reduction strategies. This study aims to synthesize the latest literature on the implementation of lean production and target costing as an integrated cost reduction strategy. The method used is Systematic Literature Review (SLR) with the PRISMA framework, which includes searches on Scopus, Web of Science, Google Scholar, and ScienceDirect databases for the period 2021–2025. Of the 309 articles identified, 10 studies met all inclusion criteria and were analyzed using a thematic synthesis approach. The results of the study show that the integration of lean production and target costing is able to significantly reduce operational costs in various sectors, ranging from the steel industry, food, to supply chains. Factors that determine the success of implementation include an adaptive organizational culture, suitability of cost accounting systems, employee involvement, and information technology capabilities. The development of the literature also shows the trend of integrating digital technologies such as the Internet of Thingsand machine learning algorithms as a catalyst for the effectiveness of these two approaches. This study formulates three hypotheses as the foundation of advanced empirical studies and offers an integrated conceptual framework for academics and industry practitioners.
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Referensi
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Hak Cipta (c) 2026 Sindy Elisia Husna, Zakia Ramadhani, Yusnaini Yusnaini
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