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All Journal Jurnal Office Jurnal For Management Student (JFMS) ILTEK : Jurnal Teknologi Journal of Economics, Assets, and Evaluation
Astuti, Asti
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : Jurnal For Management Student (JFMS)

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PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL DENGAN METODE ACTIVITY BASED COSTING PADA UMKM DODONUT Wahyuni, Fitri Permata; Astari, Chika Putri; Nuranjani, Dini; Larasati, Dian Ayu; Astuti, Asti; Zamanda, Davia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12554

Abstract

This study aims to determine production costs at Dodonut Shop using the Activity Based Costing (ABC) method. The ABC method was chosen because of its ability to provide more detailed cost information by identifying and allocating costs based on the activities performed. This research begins by identifying the main activities involved in the donut production process, such as raw material processing, frying, and packaging. Next, data was collected regarding the direct and indirect costs associated with each activity. The results of the analysis show that the ABC method provides a deeper understanding of production costs and helps Dodonut stores determine a more appropriate selling price and identify areas that require further efficiency. With the implementation of this method, Dodonut is expected to increase profitability and competitiveness in the market
Co-Authors Aris Baharuddin Astari, Chika Putri Fadilla, Arif Fitri Mustika Sari, Fitri Mustika Harahap, Yolanda Mayangsari Haslindah, Andi Larasati, Dian Ayu Muh. Darwis Nuranjani, Dini Restu, Fairuz Prama Sirajuddin Saleh Situngkir, Tiar Lina Suradi Suradi Wahyudi, Sri Wahyuni, Fitri Permata Zamanda, Davia