Penerapan Akuntansi Manajemen Berbasis Aktivitas Pada Perusahaan Manufaktur
DOI:
https://doi.org/10.61132/manuhara.v2i2.787Keywords:
Activity Based Management, manufacturing company, accounting managementAbstract
This research was conducted to analyze the application of Activity Based Management to improve cost efficiency in manufacturing companies. The method used in this research is qualitative method. Based on the analysis that has been done by applying Activity Based Management has a positive impact on the company in order to obtain the expected cost efficiency so as to increase the profits generated by the company. To achieve this goal, the company must carry out several stages, besides that by applying Activity Based Management the company can save costs incurred by the company. Activity Based Management emphasizes activity management, or activity analysis, in its application.
References
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Nisya, A. Z., Msi, H. S. R., & CA, A. (2022). Analisis Penerapan Metode Activity Based Management untuk Peningkatan Efisiensi Biaya pada PT Renus Global Indonesia (Analysis of the Application of the Activity Based Management Method for Increasing Cost Efficiency at PT Renus Global Indonesia) (Doctoral dissertation, Universitas 17 Agustus 1945 Surabaya).
Muskitta, C. J., Morasa, J., & Alexander, S. (2018). Analisis Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Pada Hotel Gran Central Manado. J Ris Akunt Going Concern, 13, 467-76.
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