The Implementation of Activity Based Management Accounting System in Improving Cost Efficiency at Cv. Feljen Jaya (Sedap Jaya)

Citra Salniati Mallisa; Jenny Morasa; Fanda D.P. Rundengan

doi:10.55927/cjas.v4i5.176

Penulis

Citra Salniati Mallisa Universitas Sam Ratulangi Manado
Jenny Morasa Universitas Sam Ratulangi Manado
Fanda D.P. Rundengan Universitas Sam Ratulangi Manado

DOI:

https://doi.org/10.55927/cjas.v4i5.176

Kata Kunci:

Activity Based Management, Activities, Cost of Production

Abstrak

V Feljen Jaya (Sedap Jaya) is a manufacturing company that produces bread and involves several activities, which may give rise to non-value-added activities. This study aims to explore the application of Activity Based Management (ABM) to optimize processes and reduce costs. Through a qualitative approach using descriptive analysis, the study found non-value-added activities, namely the labeling of bread packaging, which should be combined with packaging activities to reduce waste of time and costs.

Referensi

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