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All Journal Jurnal Ekonomi Bisnis dan Kewirausahaan
Valleni Dwiana Putri
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Economics, Econometrics & Finance Other

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Analisis Penerapan Klasifikasi Biaya sebagai Dasar PengambilanKeputusan Manajerial pada Perusahaan Manufaktur Muhammad Bachtiar Nur Fa’izi; Elsa Lestari; Jocelyn Lauren; Valleni Dwiana Putri; Vallena Eka Putri; Husni Mubarok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zxw8w976

Abstract

The purpose of this study is to examine how cost classification is used in management accounting and to what extent this information is used in the management decision-making process in manufacturing companies. Cost categories, such as fixed, variable, direct, and indirect, help managers understand the cost structure and assess operational efficiency. This study was conducted through a qualitative descriptive case study approach in one of the manufacturing companies in Indonesia. Direct observation, in-depth interviews, and internal company documentation were used to collect data. The results showed that, especially in budget planning, cost-volume-profit analysis, and selling price determination, proper cost classification plays a significant role in the decisionmaking process. However, some problems were found with the consistency of cost classification, which can affect the accuracy of management data.
Co-Authors Elsa Lestari Husni Mubarok Jocelyn Lauren Muhammad Bachtiar Nur Fa’izi Vallena Eka Putri