CALCULATING COST OF PRODUCTION USING THE ACTIVITY BASED COSTING (ABC) METHOD

Edi Sumarya, Brigida Endah Nuraeni

Abstract


Micro, small and medium enterprises (UMKM) are business activities that can expand employment opportunities and provide broad economic services to the community. UMKM can play a role in the process of equalizing and increasing people's income, encouraging economic growth, and playing a role in realizing national stability. In making decisions, UMKM companies must always be precise in calculating the cost of production in order to maintain the company's survival so that it can survive. Determining the selling price is very important for a company to be able to survive in conditions of very rapid business competition. Companies must be careful in calculating selling prices. The research target was developed to find out the results of calculating the cost of production using the Activity Based Costing (ABC) method to achieve a more complete calculation so that it can calculate all the processes carried out in the Talam cake making process. being used before and taking into account a very complete one

Keywords


Cost of Goods, Production Costs, Labor Costs and Calculations

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References


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DOI: https://doi.org/10.33373/icms.v1i1.5

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