Implementation of Activity-Based Costing Method in Calculating Kebab Production Cost at TIME420S Langowan

Sherenity Debora Christy Oroh; Rudy J. Pusung; Diana Lintong

doi:10.55927/fjas.v3i11.12258

Authors

Sherenity Debora Christy Oroh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi
Rudy J. Pusung Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi
Diana Lintong Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v3i11.12258

Keywords:

Activity-Based Costing, Cost of Goods Sold, Time420s

Abstract

This study aims to apply the Activity-Based Costing (ABC) method in calculating the Cost of Goods Sold (COGS) of kebabs at Time420s Langowan. The application of the ABC method in this business includes identifying various activities related to kebab production and allocating costs based on the volume cost driver. The method used in this study is qualitative descriptive and uses data collection techniques in the form of interviews. Based on the calculation, the COGS for each kebab is Rp. 23,313, with a total monthly COGS reaching Rp. 26,040,420. The results of the study showed that the ABC method proved to be more accurate and fair in allocating costs because it uses cost drivers according to activities such as ingredient preparation, cooking, and electricity usage, so that COGS is more relevant to the resources used.

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