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All Journal Forum Bisnis dan Kewirausahaan
Muslihah, Diah Nita
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Economics, Econometrics & Finance

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ANALISIS HARGA POKOK PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING PADA PRODUK KEYCHAIN DAN MANGKUK KERAMIK Caswito, Ade; Suardi, Arief; Ardika, Yanwar Surya; Muslihah, Diah Nita; Anggraini, Novia
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 2 (2024): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i2.6838

Abstract

Cost determination is pivotal for business sustainability. This study analyzes the Cost of Goods Manufactured for keychains and ceramic bowls using conventional and Activity-Based Costing (ABC) methods. The difference in overhead costs calculation between these methods is examined. Results indicate lower costs with ABC, specifically Rp 30,807 for keychains and Rp 22,067 for ceramic bowls. This research provides insights for businesses aiming to enhance financial sustainability through efficient cost management.
Co-Authors Ardika, Yanwar Surya Caswito, Ade Novia Anggraini Suardi, Arief