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Section Business and Economics

Cost Distortion and Profitability: Evaluating Activity-Based Costing Systems

Sistem Activity Based Costing: Dampak Distorsi Biaya dan Profitabilitas - Studi Deskriptif Kuantitatif
Vol 9 No 1 (2024): June:
DOI : https://doi.org/10.21070/acopen.9.2024.2678
Published : Sep 27, 2023

Moch Rofiq (1), Santi Rahma Dewi (2)

(1) Universitas Muhammadiyah Sidoarjo, Indonesia
(2) Universitas Muhammadiyah Sidoarjo, Indonesia
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Abstract:




This study aimed to investigate the implementation of Activity Based Costing System (ABC) on cost distortion and profitability in PT. Bina Graha Sejahtera. The research method used was a quantitative descriptive study with field research techniques. The research object was PT. Bina Graha Sejahtera, and the subject was the Cost of Goods Manufactured Report for the year 2019. The results showed that the implementation of ABC resulted in lower cost calculations for Plate Joint Spun Pile 400 mm and 500 mm products, which were Rp. 133,266 and Rp. 160,290, respectively. The profitability level of the company also increased to 8% for both products. The implication of this study is that the implementation of ABC can reduce cost distortion and increase profitability in companies.
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References

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A. D. Triani, R. Lestari, and E. Fitriah, "Analisis Penerapan Activity Based Costing System dalam Perhitungan Harga Pokok Produksi untuk Meningkatkan Tingkat Profitabilitas Perusahaan," Vol. 6, pp. 256–261, 2020.

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