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All Journal Investama : Jurnal Ekonomi dan Bisnis
Indra Devid Samuel Tarigan
Universitas Medan Area
Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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INTEGRASI ACTIVITY BASED COSTING DAN KAIZEN COSTING SEBAGAI STRATEGI EFISIENSI BIAYA PRODUKSI PADA UMKM OLAHAN DURIAN Indra Devid Samuel Tarigan; Linda Lores; Desy Astrid Anindya
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i2.3226

Abstract

This study analyzes production cost efficiency at Wahyoe Durian Medan, an SME producing durian pancake variants, by comparing the conventional costing method with Activity-Based Costing (ABC) and by designing a Kaizen Costing improvement based on the ABC result. A descriptive method with a quantitative approach was used. Data on production costs and operational activities were collected through interviews, observation, and documentation for the April 2026 period. The conventional method allocated overhead using a single volume-based driver, whereas ABC traced overhead to three homogeneous cost pools (processing, labelling, and storage) using unit and batch cost drivers. The comparison revealed undercosting on four pancake variants and overcosting on two roll variants under the conventional method. Two non-value-added activities, gas usage and refrigerator electricity, were identified as sources of waste. Reducing them produced an overhead saving of Rp347,517, which lowered the unit cost of all products. Most products reached the allowable cost computed from a 30% target profit, except Pancake Roll Durian Mini, which still requires further improvement. The findings show that combining ABC and Kaizen Costing improves costing accuracy and supports sustainable production cost efficiency for culinary SMEs
Co-Authors Desy Astrid Anindya Linda Lores