cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Didi haryono
Contact Email
jmpkn.ibknitro@gmail.com
Phone
+628114115151
Journal Mail Official
jmpkn.ibknitro@gmail.com
Editorial Address
Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Jurnal Manajemen Perbankan Keuangan Nitro
Published by IBK Nitro
ISSN : 2620780X     EISSN : 26207524     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus dan Scopus pada Jurnal ini yaitu: - Manajemen Perbankan - Manajemen Keuangan - Dan Bidang lainnya yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol. 9 No. 2 (2026): Collaboration International Conference Nitro" : 1 Documents clear
CONTROVERSY OF ACTIVITY-BASED COSTING: EFFICIENCY OR COST-SAVING DISTORTION? A CONTINGENCY THEORY PERSPECTIVE Putri Nur, Amelia; Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 2 (2026): Collaboration International Conference Nitro
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Activity-Based Costing (ABC) is a cost accounting system designed to produce more accurate cost information by tracing costs based on activities. Although ABC is considered superior to traditional costing systems, its implementation in manufacturing companies still faces various challenges. This study aims to examine the challenges of implementing ABC in manufacturing companies from the perspective of contingency theory. The research method used is a literature review by analyzing relevant journals and scientific publications published between 2021 and 2026. The results of the review indicate that the main challenges in implementing ABC in manufacturing companies include the complexity of identifying activities and cost drivers, high data requirements, substantial implementation costs, limitations in accounting information systems, and employee resistance to changes in the costing system. Based on contingency theory, these challenges arise due to a mismatch between the characteristics of manufacturing companies—such as company size, the level of complexity in production processes, and the readiness of organizational resources—and the requirements of the ABC system within organizational conditions. This study is expected to provide conceptual insights for manufacturing companies when considering the effective implementation of ABC.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Collaboration International Conference Nitro Vol. 9 No. 1 (2026): Volume for National Collaboration Vol. 2 No. 2 (2026): Special Volume for International Collaboration Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries Vol. 8 No. 2 (2025): Volume 8, Nomor 2, July 2025 Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025 Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration Vol. 1 No. 4 (2025): Special Volume for International Collaboration Vol. 1 No. 2 (2025): Special Volume for International Collaboration Vol. 1 No. 1 (2025): Special Volume for International Collaboration Vol. 7 No. 2 (2024): Juli 2024 Vol. 7 No. 1 (2024): Januari 2024 Vol. 6 No. 2 (2023): Juli 2023 Vol. 6 No. 1 (2023): Januari 2023 Vol. 5 No. 2 (2022): Juli 2022 Vol. 5 No. 1 (2022): Januari, 2022 Vol. 4 No. 2 (2021): Juli 2021 Vol. 4 No. 1 (2021): Januari 2021 Vol. 3 No. 2 (2020): Juli 2020 Vol. 3 No. 1 (2020): Januari 2020 Vol. 2 No. 2 (2019): Juli 2019 Vol. 2 No. 1 (2019): Januari 2019 Vol. 1 No. 2 (2018): Juli 2018 Vol. 1 No. 1 (2018): Januari 2018 More Issue