Analisis Perbandingan Metode Tradisional dan Metode Activity Based Costing dalam Perhitungan Harga Pokok Produksi pada UMKM Mou-Mou By Dhina Eka

Mufidatul Fauziah, Nur Diana, Irma Hidayati

Abstract


This study aims to analyze the comparison of the Traditional Method and the Activity Based Costing Method in calculating the cost of production at the Mou-Mou By Dhina Eka MSME. The research method used is descriptive qualitative by collecting data through interviews and analyzing financial reports for the period January-May 2025 for Bento Cake and Roti Sobek products. The results of the study show significant differences between the two methods. The Traditional Method produces a cost of production for Bento Cake of Rp 19,425 and Roti Sobek of Rp 9,529, while the Activity Based Costing Method produces a cost of Bento Cake of Rp 19,820 and Roti Sobek of Rp 9,403. This shows that Bento Cake experiences under costing, which is a cost charge that is too low by -Rp 395, while Roti Sobek experiences over costing or a cost charge that is too high by Rp 126. The Activity Based Costing method provides more accurate results because it uses various cost drivers based on actual activities, compared to the Traditional Method which only uses one cost driver based on production volume. This research is expected to contribute to helping MSMEs improve the accuracy of calculating production costs and assist in strategic decision making.

Keywords: Activity-Based Costing, Cost of Goods Sold, MSMEs


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