Putri Hendika
Universitas Putra Indonesia

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Analysis of the Use of Activity Based Management (ABM) as an Instrument to Increase Cost Efficiency: Analisis Penggunaan Activity Based Manajement (ABM) sebagai Instrumen untuk Meningkatkan Efisiensi Biaya Putri Hendika; Pitri Musliati; Selly Nadia
Jurnal Perilaku Bisnis Kontemporer Vol. 1 No. 1 (2024): Journal of Contemporary Business Behavior
Publisher : Sumatera Scientist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/5r52zh10

Abstract

The Putri Tunggal tofu factory is a business that processes soybeans into raw tofu. Management can use Activity Based Management (ABM) as the main tool to streamline costs related to business activities to maximize profits. The research method used is qualitative descriptive analysis. The results of the research on the Putri Tunggal Tofu Factory business are that non-value added activities that can be eliminated are the transfer of soybean starch to cement tubs and the cutting of tofu that has been molded. Meanwhile, non-value added activities that cannot be eliminated are soaking soybeans for 4 hours, packaging, and checking the quality of finished goods.