METODE ACTIVITY BASED COSTING (ABC) DAN TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM MENENTUKAN HARGA JUAL

Sonya Pristy Salsyah Purba; Hotbin Hasugian; Arnida Wahyuni Lubis

doi:10.31955/mea.v8i2.4048

Sonya Pristy Salsyah Purba Universitas Islam Negeri Sumatera Utara
Hotbin Hasugian Universitas Islam Negeri Sumatera Utara
Arnida Wahyuni Lubis Universitas Islam Negeri Sumatera Utara

DOI: https://doi.org/10.31955/mea.v8i2.4048

Abstract

With an accurate COGS estimate, you can set a selling price that maximizes your profit. Methods for determining the COGS that categorize costs according to activities on the basis of cost allocation include Activity Based Costing (ABC) and Time Driven Activity Based Costing (TDABC). Finding out how the ABC and TDABC approaches to COGS calculation stack up against one another is the driving force for this study. This study employs a quantitative-descriptive methodology. For this study, interviews using a quantitative methodology are used to gather data. The cost of goods sold per unit for Big Stick Mushrooms, Small Stick Mushrooms, Big Crispy Mushrooms, Small Stick Mushrooms, and 500 gr Stick Mushrooms, according to the ABC method, are 6,243.28, 4,800.38, 8,008.36, 9,190.85, and 25,952.91, respectively. Big Stick Mushrooms, Small Stick Mushrooms, Big Crispy Mushrooms, and 500 gr Stick Mushrooms have COGS per unit of IDR 6,301.66, IDR 4,892.75, and IDR 4,892.75, respectively, according to the TDABC technique. 7,000,478,790,341, and 29,150,87 Indonesian rupiah. Using the TDABC technique to calculate COGS is more expensive than using the ABC approach, which impacts the product's selling price. To ensure that COGS estimates are accurate and in line with the real allocation, the TDABC technique of calculating COGS demonstrates that expenses are recognized for each product.

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