<![CDATA[This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production (HPP) for food-processing MSMEs in Bekasi City. MSMEs play an important role in Indonesia’s economy but still face challenges in achieving accurate HPP due to conventional costing methods that often produce cost distortions. ABC is chosen because it allocates costs based on actual activities consuming resources, thus providing more accurate and relevant cost information. This research employs a contextual qualitative approach by exploring the experiences of MSME actors in implementing ABC, including human factors, work culture, and resource limitations. The focus is not only on HPP accuracy but also on the impact of ABC on cost efficiency and pricing strategies. The findings are expected to show that ABC enhances MSME competitiveness through more realistic cost calculations, control of non-value-added activities, and competitive pricing. The novelty of this study lies in developing a conceptual ABC model relevant to Indonesian MSMEs, as well as integrating simple digital accounting technology to support sustainable implementation. Therefore, this research contributes to strengthening MSME cost systems and provides a basis for policies and managerial accounting training in the small business sector.]]>
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