Implementasi activity based costing pada perusahaan manufaktur, jasa, dan umkm : Sebuah studi literatur
DOI:
https://doi.org/10.32493/keberlanjutan.v6i2.y2021.p116-129Keywords:
Activity Based Costing, Akuntansi Biaya, UMKMAbstract
Activity-Based Costing can produce more accurate cost information and avoid cost distortions to help control operations, control costs, and provide information for the budgeting process. This literature study examines the implementation and benefits of using Activity Based Costing and analyzes comparatively based on activity categories in manufacturing companies, service companies, and SMEs. This study uses the field charting method to identify 21 articles from 2012 to 2020. The results show that Activity Based Costing can be applied to Manufacturing, Service, and SMEs. It was also able to improve the accuracy and efficiency of cost allocation. In the comparative analysis, it is concluded that each type of company has the characteristics of using different activity categories where Unit and Product Level Activity are generally applied. In contrast, Batch and Facility Level Activity use is relatively limited.
Abstrak
Activity Based Costing dapat menghasilkan informasi biaya yang lebih akurat dan dapat menghindari distorsi biaya, sehingga dapat membantu pengendalian operasional, pengendalian biaya dan memberikan informasi untuk proses penganggaran. Studi literatur ini bertujuan mengkaji implementasi dan manfaat penggunaan Activity Based Costing serta menganalisis komparatif berdasarkan kategori aktivitas pada perusahaan manufaktur, perusahan jasa dan UMKM. Penelitian ini menggunakan metode charting the field dalam mengidentifikasi 21 artikel pada rentang tahun 2012 hingga 2020. Hasil Penelitian menunjukkan bahwa Activity Based Costing dapat diterapkan pada perusahaan Manufaktur, Jasa dan UMKM serta mampu meningkatkan akurasi dan efisiensi alokasi biaya. Pada analisis komparatif disimpulkan bahwa setiap jenis perusahaan memiliki karakteristik penggunaan kategori aktivitas yang berbeda dimana Unit dan Product Level Activity umum diterapkan, sedangkan penggunaan Batch dan Facility Level Activity relatif terbatas.
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