ACTIVITY BASED COSTING DESIGN ON SHREDDED ONCOM PRODUCTS BUMDES DAWUAN KALER

Mutqi Sopiawadi (STIE Sutaatmadja, Subang , Indonesia)
Yayan Taryana (STIE Sutaatmadja, Subang, Indonesia)
Raphael Rukito (STIE Sutaatmadja, Subang , Indonesia)
Maya Aditya (STIESA Sutaatmadja, Subang, Indonesia)
Raisha Rahma Khairunissa (STIE Sutaatmadja, Subang, Indonesia)
Raisha Rahma Khairunissa (STIESA Sutaatmadja, Subang, Indonesia)
Vania Aurelian (STIE Sutaatmadja, Subang, Indonesia)
Vania Aurelian (STIE Sutaatmadja, Subang , Indonesia)
Mita Aulia Amanda (STIE Sutaatmadja, Subang , Indonesia)
Gandhes Dwi Puspaningtyas (STIE Sutaatmadja, Subang , Indonesia)
Syauqy Maulana Harbi (STIE Sutaatmadja, Subang , Indonesia)
Wahyu Imam Ibrohim (STIE Sutaatmadja, Subang , Indonesia)

Gapura (Garba Pembangunan Masyarakat)
Vol. 2 No. 2 (2025): Februari

As technology and information advance, companies must adapt to stay competitive globally. Small and medium enterprises (SMEs) in Indonesia and other countries are key drivers of the economy. SMEs can enhance accuracy in cost determination by replacing traditional cost accounting methods with the Activity-Based Costing (ABC) system. ABC calculates costs for each activity, focusing on production process costs. This research examines the application of ABC in the shredded oncom business unit of Bumdes Kaler Subang. The study aims to determine the effectiveness of ABC in this context, using a descriptive qualitative approach with data collected through direct interviews. The results show that the ABC method accurately allocates overhead costs, resulting in a total production cost per unit of Rp. 14,572.