IJIEEB : International Journal of Integrated Education, Engineering and Business
Vol 1 No 2 (2018): September 2018

Activity Based Costing Implementation to Determine MSME’s Cost Production

Setiawan, Angga (Unknown)
Reswanda, Reswanda (Unknown)

Article Info

Publish Date
30 Sep 2018


MSME’s are proven capable to survive after the crisis that occurred to maintain sustainability. In this global era, one of them is controlling costs, This study aims to determine the Cost Production of MSME’s Wader dan Olahan Sambal Bu Gito Surabaya located at Jl.Sidorukun 2 no.41, Surabaya for one month using the Activity Based Costing method to be more accurate in tracking Factory Overhead Costs based on activities related to production, this study used qualitative methods with a case study approach. The results of the study show that for Wader Original shows conditions under cost (6,05%), and for Wader Rempah Pedas, the same conditions are under cost (13,85%) compared to using  traditional system. thus the use of ABC as a method of determining the cost  production is more accurate, and can be applied by the company as a consideration making policies for the progress of companies and cost control procedures

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Journal Info





Automotive Engineering Civil Engineering, Building, Construction & Architecture Education Engineering Social Sciences


IJIEBE : International Journal of Integrated Engineering, Businnes and Education is a international scholarly journal which publishes original research findings in power generation, transmission and conversion, electrical machinery, control theory and industrial controls, robotics, electrical ...