ANALISIS HARGA POKOK PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING PADA PRODUK KEYCHAIN DAN MANGKUK KERAMIK

Ade Caswito; Arief Suardi; Yanwar Surya Ardika; Diah Nita Muslihah; Novia Anggraini

doi:10.35957/forbiswira.v13i2.6838

Ade Caswito
Arief Suardi Institut Teknologi PLN
Yanwar Surya Ardika
Diah Nita Muslihah
Novia Anggraini

DOI: https://doi.org/10.35957/forbiswira.v13i2.6838

Abstract

Cost determination is pivotal for business sustainability. This study analyzes the Cost of Goods Manufactured for keychains and ceramic bowls using conventional and Activity-Based Costing (ABC) methods. The difference in overhead costs calculation between these methods is examined. Results indicate lower costs with ABC, specifically Rp 30,807 for keychains and Rp 22,067 for ceramic bowls. This research provides insights for businesses aiming to enhance financial sustainability through efficient cost management.