Abstract
Micro, small and medium enterprises play a crucial role in the Indonesian economy, in this case the application of the Activity Based Costing method in MSMEs, especially in the West Nusa Tenggara region, is still limited. This study aims to analyze the application of the Activity-Based Costing (ABC) method in determining the cost of goods manufactured (HPP) at the Tenun Dina MSME located in Ntobo Village, Bima City. The Tenun Dina MSME still uses the traditional costing method which divides the total cost equally, without considering the real activities in the production process. This approach often produces less accurate figures. The method used in this study is quantitative descriptive by conducting direct observations in the field and the data used in this study are primary data. This study found that the ABC method provides more accurate results and reflects production costs more precisely, which is IDR 345,300 per unit. Meanwhile, the traditional method only produces a HPP of IDR 292,000 per unit because it does not cover all cost components. This difference shows that the ABC approach is more effective in describing the actual cost conditions.
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Citations by Year
| Year | Count |
|---|---|
| 2025 | 0 |