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All Journal Akuntansi dan Ekonomi Pajak: Perspektif Global
Lilik Dea Tantri
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Economics, Econometrics & Finance

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Strategi Pengelolaan Anggaran Produksi Berbasis Biaya Standar untuk Meningkatkan Profitabilitas UMKM Kerupuk Telur Asin Dhyni Triyas Pitaloka; Lilik Dea Tantri; Unik Latifah; Arlita Umul Maffiroh; Muhammad Aditya Yulianto
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 1 (2026): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i1.2097

Abstract

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.
Co-Authors Arlita Umul Maffiroh Dhyni Triyas Pitaloka Muhammad Aditya Yulianto Unik Latifah