Astiara Sriwati Taufiq Hasan, 2016. List Pricing Analysis Based On Target Costing PT Bumi Sarana Beton Makassar. (Guided by the Firman Menne, SE., M.Sc., AK., CA as a supervisor I and Thanwain., SE., M.Si as Supervisor II). This study aims to: (1) To determine the determination of the cost of production so as to improve the achievement of profit targets at PT Bumi Sarana Beton in Makassar. (2 To analyze and identify the costs that became the basis for setting the selling price as well as how

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... projections for the company. In collecting data the author uses the method of writing such as research literature in order to obtain literature-literature books that support for scientific writing. Research Field authors direct observation Beton to PT Bumi Sarana Makassar. Technical analysis is a method that I use Target Costing. Based on the results of the discussions that the authors have described, the author concludes that in PT Bumi Sarana Beton Makassar Based on the analysis of the implementation of target costing, which indicates that the application of target costing in PT Bumi Sarana Beton much more efficient when compared to that done by the company over the years.-Keywords : Determination of the sale price based Target Costing.