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Makaryanawati
Universitas Negeri Malang
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ACTIVITY-BASED COSTING (ABC) SYSTEM TO DETERMINE PRODUCTION COST (STUDY ON CV TWIN ALFA) Aprilia Wulandari; Atika Violeta Hanum; Talitha Rahmi Ardiyanti; Puji Handayati; Makaryanawati
Journal Publicuho Vol. 7 No. 4 (2024): November - January - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i4.576

Abstract

This study explores the implementation of the Activity-Based Costing (ABC) system at CV Twin Alfa, a company engaged in the production of automotive training equipment for vocational and mechanical engineering students. In an increasingly competitive market, the necessity for accurate cost information is paramount for strategic decision-making and pricing strategies. Traditional cost accounting methods, which allocate manufacturing overhead based solely on production volume, lead to significant inaccuracies in cost calculations, particularly for companies with diverse product offerings. This research demonstrates that the ABC system provides a more precise method for calculating production costs by linking expenses directly to the activities that generate them. Findings indicate that employing the ABC system not only enhances the accuracy of cost information but also supports improved operational efficiency and competitive pricing. The study concludes that adopting the ABC approach is essential for CV Twin Alfa to refine its cost management practices and maintain a competitive edge in the marketplace.
Co-Authors Agus Hermawan Albaasith, Shooma Fikri Ali, Mohammad Mahbubi Alvyola Permata Yussanto Anik Masruroh Anshori, Syaiful Aprilia Wulandari Atika Violeta Hanum Aulia Azzardina Bakhrudin, Bakhrudin Baldan, Najimul Bambang Sugeng Dian, Adiwibowo Dodik Juliardi Eka Ananta Sidharta Endang Sri Andayani Faradila Larasaty Febriyanti, Syaila Putri Ferby Mutia Edwy Fitriyah, Suaibatul Furqorina, Rizka Hanum, Atika Violeta Haslinda Haslinda, Haslinda Haslinda Yusoff Helianti Utami Herin Arlinda Yonita Sari Ibrahim Ibrahim Imtiyaz Farras Mufidah Indah Sari, Vivid Nur Keliwon, Kamarul Baraini Livi Meiga Puteri Mamluatul Mahmudah Natahadi, Herdyawan Nita Safitri, Zara Nur Diana Kholidah SM Nurika Restuningdiah Palasari, Rr Suci Pradana, Nikko Zein Jaya Priscilla Octavianny Puji Handayati Rahman, Iradah Ria Zulkha Ermayda Ridoni Fardeni Harahap Rieska Maharani, Rieska Rifda Nabilla Putri Rofiki, Achmad Rosie Shabatiny Degely, Joana Satia Nur Maharani Septy Nur Sulistyawati Sheila Febriani Putri Sholikatun, Rindiani Slamet Fauzan Sokawati Karina, Rizki Sri Pujiningsih Sriyani Mentari Suaibatul Fitriyah Sugangga, Rayyan Syaiful Anshori Talitha Rahmi Ardiyanti Triadi Agung Sudarto Umi Zahrotin Nafisa Wahyu Mustika Rani Wahyu Widodo Yulani, Farah Siska Yussanto, Alvyola Permata