PENDEKATAN ACTIVITY BASED COSTING UUNTUK MENETAPKAN HARGA POKOK PRODUKSI ELVINA’S BAKERY BANYUASIN

Abstract

The cost of production (HPP) has an effect on determining the profits of UMKM Elvina's Bakery Banyuasin. This study aims to calculate the correct cost of production by applying the Activity Based Costing (ABC) approach and obtaining the maximum profit for each product sold from the activity that occurs. The researcher implements ABC in calculating the COGS to set the selling price of toast. Data obtained by interviews and observations of SMEs. The calculation of the ABC approach shows the real results because it allocates each component based on activity so that the profits obtained and financial information are optimal.