ANALISIS BIAYA DAN AKTIVITAS BISNIS UD. ADRIEL MULTI TRADING DENGAN METODE ACTIVITY BASED MANAGEMENT (ABM)

Abstract

Every company has a desire to sell their products optimally in the market. One thing that affects the sales is the price, as the price can attract consumers to buy products without regard to other factors such as new types of products or the quality of the product. The price must be calculated is the product’s cost of goods sold because it has an influence in determining the the products’ selling price. The cost of goods sold’s calculation is often a problem for small or medium enterprises as they have to use appropriate methods. That becomes the reason why the cost of goods sold’s calculation at UD.AMT as a small or medium enterprise in Sidoarjo is needed. This research used Activity Based Costing and continued by using Activity Based Management as the methods are able to demonstrate the new cost of goods sold with accurate indirect costs and efficienced activities to suppress indirect costs. Cost pool and cost driver of UD. AMT identified using Activity Based Costing method. Activities that have high added value and low added value are identified using Activity Based Management method to do the efficiency and cost reduction. The company methods, traditional methods, and Activity Based Costing method results the new cost of goods sold’s ratio and the activities with efficienced indirect costs.