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All Journal Indonesian Journal of Law and Economics Review
Miftakhul Jannah
Universitas Muhammadiyah Sidoarjo
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Transforming Pricing Strategies Globally Through Activity Based Costing Miftakhul Jannah; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1078

Abstract

This study evaluates the costing methods of Mami Pia & Cookies, using interviews, observations, and documentation to analyze their production costs. Results show that the company’s current full costing method aligns with accounting theories but is not fully integrated into their pricing strategy, especially for factory overhead. The study recommends adopting Activity Based Costing (ABC) to improve the accuracy of production cost calculations and pricing decisions, leading to more effective financial management and policy-making. Highlights: 1. Theoretical alignment of costing methods.2. Incomplete integration with pricing strategies.3. Recommendation: Adopt Activity Based Costing for accuracy. Keywords: Costing Methods, Mami Pia & Cookies, Activity Based Costing, Production Costs, Pricing Strategy
Co-Authors Nurasik Nurasik