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Optimizing Profitability and Ecoefficiency Using Activity Based Costing and Increasing Cost Efficiency with Activity Based Management (Case Study at CV Tri Mulya Onix) = Optimizing Profitability and Ecoefficiency Using Activity Based Costing and Increasing Cost Efficiency with Activity Based Management (Case Study at CV Tri Mulya Onix)
CV Tri Mulya Onix faces the problem of cost distortion due to the inaccurate method of calculating the cost of goods manufactured and has not integrated production-related environmental costs. This research aims to optimize profitability and eco-efficiency using Activity Based Costing and improve cost efficiency with Activity Based Management. The research method uses a quantitative approach with descriptive analysis and comparative statistics. The results show that ABC produces more accurate calculations, shows over costing and under costing in several products, and increases Gross Profit Margin from 25,4% to 27,2%. The implementation of ABM reduced activity costs by Rp 144.650.000, increasing cost efficiency by 4,4%. Wilcoxon test proved significant differences in activity costs before and after ABM. The implementation of ABC and ABM is proven to increase cost accuracy, profitability, and cost efficiency, while considering environmental aspects.
Keywords: Activity Based Costing, Activity Based Management, eco-efficiency, profitability, cost efficiency.
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