Aplikasi Activity-Based Costing Pada Umkm

Abstract

The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advantage in gaining the application of this method. This research was a descriptive qualitative study with interview methods and documentation. The analysis showed that in the calculation of the underlying price between TC production and ABC, there was an undercosted of 4.04%, while for the profit difference there was 1.2%.

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

“…Research on Activity Based Costing (ABC) in Cluster 3 is even more numerous than human resources in Cluster 1. The linkage of the ABC topic with traditional costing or traditional cost accounting has six link strengths that were carried out in the 2016-2021 period (El Haqqi & Sukirno, 2018;Faishal et al, 2018;Farihah & Sari, 2016, p.;Kaukab, 2019;Pradipta, 2021). Meanwhile, ABC has four link strengths with the CoGS (Faishal et al, 2018;Kaukab, 2019;Pradipta, 2021;Rahmadani & Wawo, 2016).…”

“…The linkage of the ABC topic with traditional costing or traditional cost accounting has six link strengths that were carried out in the 2016-2021 period (El Haqqi & Sukirno, 2018;Faishal et al, 2018;Farihah & Sari, 2016, p.;Kaukab, 2019;Pradipta, 2021). Meanwhile, ABC has four link strengths with the CoGS (Faishal et al, 2018;Kaukab, 2019;Pradipta, 2021;Rahmadani & Wawo, 2016). Respectively, research on the CoGS was published in 14 journals, ABC in 9 journals, and research on human resources in 6 journals.…”

STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR

“…Informasi tersebut menjadi penentu bagi pihak manajemen untuk melakukan pemangkasan produksi atau pun inovasi. Informasi biaya produksi yang lebih akurat juga dapat menghindari perusahaan dari adanya undercost dalam penetapan Harga Pokok Produksi (HPP) dan harga jual (Pradipta 2021). Implementasi metode ABC yang tepat juga dapat meningkatkan kinerja keuangan perusahaan.…”

“…Namun, meskipun karakteristik ABC yang lebih condong kepada besar, tidak menutup kemungkinan bagi Usaha Mikro Kecil Menengah (UMKM) untuk menerapkan metode tersebut. Hal ini telah dibuktikan oleh Kaukab (2019) dan Pradipta (2021) yang melakukan penelitian terhadap metode ABC pada UMKM. Namun, implementasi ABC dalam UMKM ini harus dilakukan berdasarkan pertimbangan cost dan benefit yang matang.…”