Activity-Based Costing Method as an Effort to Increase Profitability

Nur Wahyuni, U. Kalsum, Yulan Asmara, Abdul Karim
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Abstract

This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.
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作业成本法是提高盈利能力的一种努力
本研究旨在探讨作业成本法在提高公司盈利能力方面的应用。本研究采用描述性定性方法,结合案例研究方法的解释范式,使用在PT. Anugrah Ocean Wakatamba通过访谈、文献研究和观察获得的原始数据,使用基于作业的成本法分解构成商品和服务费用成本的要素,然后将其与使用传统方法的公司使用的服务费率进行比较。结果表明,在2021年6 - 12月期间,海运20英尺干船和海运20英尺参考船的费率设置存在下涂现象,分别为35.56%和9.45%。由此得出结论,在PT. Anugrah Ocean Wakatamba,作业成本法的实施在提高公司盈利能力方面效果较差,但可以帮助公司确定其服务成本所产生的成本。
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