Pendampingan Penerapan Metode Activity Based Costing (ABC) pada Toko Roti Sasaka di Cakranegara Kota Mataram

Abstract

Accurate determination of the cost of production is essential for companies in setting selling prices, measuring production efficiency, and serving as a basis for managerial decision-making. However, many companies still use traditional accounting systems that are less precise in allocating overhead costs, potentially leading to under-costing or over-costing of products. To address this issue, this study applies the Activity-Based Costing (ABC) method at Toko Roti Sasaka to analyze its impact compared to the previously used method in calculating the cost of goods sold. The results indicate that the implementation of the ABC method results in a higher cost of goods sold compared to the previous method. This difference arises because ABC uses multiple cost drivers for overhead allocation, leading to more accurate cost distribution. Despite this, the findings still confirm that Toko Roti Sasaka’s products remain profitable in terms of revenue generation. Based on the research findings, it is recommended that Toko Roti Sasaka consider adopting the ABC method in calculating the cost of goods sold, as it ensures a more precise and transparent allocation of overhead costs. Furthermore, future research is encouraged to explore larger companies or service-based businesses, such as hospitals and hotels, to gain broader insights into the application of the ABC method.