Implementation of a Process Costing System integrated with an Enterprise Resource Planning (ERP) System

Anneke Pratiwi; Suci Niawati Elisabet Sitohang; Ira Elisabeth Meysah Sihombing; Rismah Ayu Widodo; Ivonny Ade Maria Tamonob; Novi Alvionita; Santi Alfitri; Khofifah Nurul Aulia

doi:10.55927/cjas.v4i1.114

Penulis

Anneke Pratiwi Universitas Bina Sarana Informatika
Suci Niawati Elisabet Sitohang Universitas Bina Sarana Informatika
Ira Elisabeth Meysah Sihombing Universitas Bina Sarana Informatika
Rismah Ayu Widodo Universitas Bina Sarana Informatika
Ivonny Ade Maria Tamonob Universitas Bina Sarana Informatika
Novi Alvionita Universitas Bina Sarana Informatika
Santi Alfitri Universitas Bina Sarana Informatika
Khofifah Nurul Aulia Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.55927/cjas.v4i1.114

Kata Kunci:

Process Costing, ERP, Cost Accounting, System Integration

Abstrak

This study examines the implementation of process costing systems in manufacturing companies and their integration with Enterprise Resource Planning (ERP). The objectives are to explain the process costing concept, describe the integration mechanism with ERP, and analyze resulting benefits in efficiency and accuracy. A qualitative descriptive method is employed using literature review and a case study of a manufacturing company that has implemented ERP (e.g., PT Indofood Sukses Makmur Tbk.). Findings indicate that ERP integration enables automatic, real-time calculation of production costs, reduces manual input errors, speeds up cost reporting, and increases transparency of cost flows between departments. ERP also serves as a single source of truth, facilitating audit trails and cost control. In conclusion, ERP implementation in process cost accounting yields operational efficiencies and more accurate data to support managerial decision-making.

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