Cost Management Strategy: Application of Activity Based Costing Method to Optimize Cost Prices
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Abstract
A shoe manufacturer is struggling with high COGS, making it less competitive due to inaccurate cost allocation from traditional pricing methods. This study explores the Activity-Based Costing (ABC) method as a more precise approach to assigning costs based on actual activities and resource usage. Comparing both methods, traditional costs for flat shoes and heels are IDR 64,195 and IDR 100,545, while ABC calculations show lower costs of IDR 62,958 and IDR 98,700—resulting in savings of IDR 1,237 and IDR 1,845. These findings highlight how ABC improves cost accuracy, enhances efficiency, and supports a more competitive pricing strategy. Additionally, it helps identify non-value-added activities, ultimately boosting profitability and strengthening the company’s position in the footwear industry.
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How to Cite
Indrayani, R., Koesindratmono, F., Suwarman, H. R., & Yunita, N. (2025). Cost Management Strategy: Application of Activity Based Costing Method to Optimize Cost Prices . Enrichment : Journal of Management, 14(6), 1129-1136. https://doi.org/10.35335/enrichment.v14i6.2184
References
Batubara, H. (2013). Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing Pada Pembuatan Etalase Kaca dan Aluminium di D Istana Aluminium Manado. Jurnal EMBA, 1(3), 218. https://ejournal.unsrat.ac.id/index.php/emba/article/view/2073/1646
Farida, I., & Setiawan, D. (2022). Business Strategies and Competitive Advantage: The Role of Performance and Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(3), 163. https://doi.org/10.3390/joitmc8030163
Handayani, S., & Ghofur, A. (2019). Penerapan Cost Plus Pricing Dengan Pendekatan Full Costing Dalam Menentukan Harga Jual Pada UD. Lyly Bakery Lamongan. Akuisisi: Jurnal Akuntansi, 15(1), 42–47.
Indrayani, R. (2023). Analisis Model Bisnis Online di Kota Bandung Menggunakan Porter Five’s Force. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 6681(6), 697–702.
Indrayani, R., Suwarman, H., & Aidil, D. (2023). Feasibility Analysis of Coffee Processing Business in Cijambu Sumedang. Jurnal Riset Bisnis Dan Manajemen, 16(1), 19–27. https://doi.org/10.23969/jrbm.v16i1.6391
Karras, T., & Thrän, D. (2024). The Costs of Straw in Germany: Development of Regional Straw Supply Costs between 2010 and 2020. Waste and Biomass Valorization, 15(9), 5369–5385. https://doi.org/10.1007/s12649-024-02528-x
Kissa, B., Georganta, Z., Gounopoulos, E., & Kitsios, F. (2024). Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing. College and Research Libraries, 85(2), 187–209. https://doi.org/10.5860/crl.85.2.187
Nadaf, R. M. (2014). The Role of Strategic Management Accounting on Heterogeneity. Ijrar, 1(3), 131–141.
Noviasari, E., & Alamsyah, R. (2020). Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 17–26. https://doi.org/10.37641/jiakes.v8i1.287
Nuke Sri Herviana, & Halimatusadiah, E. (2022). Pengaruh Pemahaman Peraturan Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi, 39–46. https://doi.org/10.29313/jra.v2i1.964
Santoso, R. A., Syaputra, A., Raharja, B. O. O., & ... (2024). Analisis Literature Review Tentang Efektivitas Perencanaan Dan Pengendalian Anggaran Biaya Produksi Di Perusahaan. NJMS : Nusantara Journal of Multidisciplinary Science, 1(6), 333–341. https://jurnal.intekom.id/index.php/njms/article/view/309%0Ahttps://jurnal.intekom.id/index.php/njms/article/download/309/267
Santoso, Y., & Priantinah, D. (2016). Pengaruh Profitabilitas , Ukuran Perusahaan, Struktur Aktiva, Likuiditas, dan Growth Opportunity Terhadap Struktur Modal Perusahaan. Jurnal Profita, 4(3), 1–17. https://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5636/5382
Sianturi, T., Hutasoit, R., Hutajulu, D., & Siallagan, H. (2024). Analisis Biaya Berdasarkan Aktivitas Serta Perbandingan Terhadap Penghitungan Biaya Berdasarkan Tradisional (Konvensional). Indonesian Research Journal on Education, 4(3), 417–421. https://doi.org/10.31004/irje.v4i3.806
Wendy Kala Tikupadang dan, C. A. P. (2020). Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA). 1(2), 45–53.
Batubara, H. (2013). Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing Pada Pembuatan Etalase Kaca dan Aluminium di UD Istana Aluminium Manado. Jurnal EMBA, 1(3), 218. https://ejournal.unsrat.ac.id/index.php/emba/article/view/2073/1646
Farida, I., & Setiawan, D. (2022). Business Strategies and Competitive Advantage: The Role of Performance and Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(3), 163. https://doi.org/10.3390/joitmc8030163
Handayani, S., & Ghofur, A. (2019). Penerapan Cost Plus Pricing Dengan Pendekatan Full Costing Dalam Menentukan Harga Jual Pada UD. Lyly Bakery Lamongan. Akuisisi: Jurnal Akuntansi, 15(1), 42–47.
Indrayani, R. (2023). Analisis Model Bisnis Online di Kota Bandung Menggunakan Porter Five’s Force. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 6681(6), 697–702.
Indrayani, R., Suwarman, H., & Aidil, D. (2023). Feasibility Analysis of Coffee Processing Business in Cijambu Sumedang. Jurnal Riset Bisnis Dan Manajemen, 16(1), 19–27. https://doi.org/10.23969/jrbm.v16i1.6391
Karras, T., & Thrän, D. (2024). The Costs of Straw in Germany: Development of Regional Straw Supply Costs between 2010 and 2020. Waste and Biomass Valorization, 15(9), 5369–5385. https://doi.org/10.1007/s12649-024-02528-x
Kissa, B., Georganta, Z., Gounopoulos, E., & Kitsios, F. (2024). Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing. College and Research Libraries, 85(2), 187–209. https://doi.org/10.5860/crl.85.2.187
Nadaf, R. M. (2014). The Role of Strategic Management Accounting on Heterogeneity. Ijrar, 1(3), 131–141.
Noviasari, E., & Alamsyah, R. (2020). Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 17–26. https://doi.org/10.37641/jiakes.v8i1.287
Nuke Sri Herviana, & Halimatusadiah, E. (2022). Pengaruh Pemahaman Peraturan Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi, 39–46. https://doi.org/10.29313/jra.v2i1.964
Santoso, R. A., Syaputra, A., Raharja, B. O. O., & ... (2024). Analisis Literature Review Tentang Efektivitas Perencanaan Dan Pengendalian Anggaran Biaya Produksi Di Perusahaan. NJMS : Nusantara Journal of Multidisciplinary Science, 1(6), 333–341. https://jurnal.intekom.id/index.php/njms/article/view/309%0Ahttps://jurnal.intekom.id/index.php/njms/article/download/309/267
Santoso, Y., & Priantinah, D. (2016). Pengaruh Profitabilitas , Ukuran Perusahaan, Struktur Aktiva, Likuiditas, dan Growth Opportunity Terhadap Struktur Modal Perusahaan. Jurnal Profita, 4(3), 1–17. https://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5636/5382
Sianturi, T., Hutasoit, R., Hutajulu, D., & Siallagan, H. (2024). Analisis Biaya Berdasarkan Aktivitas Serta Perbandingan Terhadap Penghitungan Biaya Berdasarkan Tradisional (Konvensional). Indonesian Research Journal on Education, 4(3), 417–421. https://doi.org/10.31004/irje.v4i3.806
Wendy Kala Tikupadang dan, C. A. P. (2020). Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA). 1(2), 45–53.
Farida, I., & Setiawan, D. (2022). Business Strategies and Competitive Advantage: The Role of Performance and Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(3), 163. https://doi.org/10.3390/joitmc8030163
Handayani, S., & Ghofur, A. (2019). Penerapan Cost Plus Pricing Dengan Pendekatan Full Costing Dalam Menentukan Harga Jual Pada UD. Lyly Bakery Lamongan. Akuisisi: Jurnal Akuntansi, 15(1), 42–47.
Indrayani, R. (2023). Analisis Model Bisnis Online di Kota Bandung Menggunakan Porter Five’s Force. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 6681(6), 697–702.
Indrayani, R., Suwarman, H., & Aidil, D. (2023). Feasibility Analysis of Coffee Processing Business in Cijambu Sumedang. Jurnal Riset Bisnis Dan Manajemen, 16(1), 19–27. https://doi.org/10.23969/jrbm.v16i1.6391
Karras, T., & Thrän, D. (2024). The Costs of Straw in Germany: Development of Regional Straw Supply Costs between 2010 and 2020. Waste and Biomass Valorization, 15(9), 5369–5385. https://doi.org/10.1007/s12649-024-02528-x
Kissa, B., Georganta, Z., Gounopoulos, E., & Kitsios, F. (2024). Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing. College and Research Libraries, 85(2), 187–209. https://doi.org/10.5860/crl.85.2.187
Nadaf, R. M. (2014). The Role of Strategic Management Accounting on Heterogeneity. Ijrar, 1(3), 131–141.
Noviasari, E., & Alamsyah, R. (2020). Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 17–26. https://doi.org/10.37641/jiakes.v8i1.287
Nuke Sri Herviana, & Halimatusadiah, E. (2022). Pengaruh Pemahaman Peraturan Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi, 39–46. https://doi.org/10.29313/jra.v2i1.964
Santoso, R. A., Syaputra, A., Raharja, B. O. O., & ... (2024). Analisis Literature Review Tentang Efektivitas Perencanaan Dan Pengendalian Anggaran Biaya Produksi Di Perusahaan. NJMS : Nusantara Journal of Multidisciplinary Science, 1(6), 333–341. https://jurnal.intekom.id/index.php/njms/article/view/309%0Ahttps://jurnal.intekom.id/index.php/njms/article/download/309/267
Santoso, Y., & Priantinah, D. (2016). Pengaruh Profitabilitas , Ukuran Perusahaan, Struktur Aktiva, Likuiditas, dan Growth Opportunity Terhadap Struktur Modal Perusahaan. Jurnal Profita, 4(3), 1–17. https://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5636/5382
Sianturi, T., Hutasoit, R., Hutajulu, D., & Siallagan, H. (2024). Analisis Biaya Berdasarkan Aktivitas Serta Perbandingan Terhadap Penghitungan Biaya Berdasarkan Tradisional (Konvensional). Indonesian Research Journal on Education, 4(3), 417–421. https://doi.org/10.31004/irje.v4i3.806
Wendy Kala Tikupadang dan, C. A. P. (2020). Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA). 1(2), 45–53.
Batubara, H. (2013). Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing Pada Pembuatan Etalase Kaca dan Aluminium di UD Istana Aluminium Manado. Jurnal EMBA, 1(3), 218. https://ejournal.unsrat.ac.id/index.php/emba/article/view/2073/1646
Farida, I., & Setiawan, D. (2022). Business Strategies and Competitive Advantage: The Role of Performance and Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(3), 163. https://doi.org/10.3390/joitmc8030163
Handayani, S., & Ghofur, A. (2019). Penerapan Cost Plus Pricing Dengan Pendekatan Full Costing Dalam Menentukan Harga Jual Pada UD. Lyly Bakery Lamongan. Akuisisi: Jurnal Akuntansi, 15(1), 42–47.
Indrayani, R. (2023). Analisis Model Bisnis Online di Kota Bandung Menggunakan Porter Five’s Force. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 6681(6), 697–702.
Indrayani, R., Suwarman, H., & Aidil, D. (2023). Feasibility Analysis of Coffee Processing Business in Cijambu Sumedang. Jurnal Riset Bisnis Dan Manajemen, 16(1), 19–27. https://doi.org/10.23969/jrbm.v16i1.6391
Karras, T., & Thrän, D. (2024). The Costs of Straw in Germany: Development of Regional Straw Supply Costs between 2010 and 2020. Waste and Biomass Valorization, 15(9), 5369–5385. https://doi.org/10.1007/s12649-024-02528-x
Kissa, B., Georganta, Z., Gounopoulos, E., & Kitsios, F. (2024). Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing. College and Research Libraries, 85(2), 187–209. https://doi.org/10.5860/crl.85.2.187
Nadaf, R. M. (2014). The Role of Strategic Management Accounting on Heterogeneity. Ijrar, 1(3), 131–141.
Noviasari, E., & Alamsyah, R. (2020). Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 17–26. https://doi.org/10.37641/jiakes.v8i1.287
Nuke Sri Herviana, & Halimatusadiah, E. (2022). Pengaruh Pemahaman Peraturan Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi, 39–46. https://doi.org/10.29313/jra.v2i1.964
Santoso, R. A., Syaputra, A., Raharja, B. O. O., & ... (2024). Analisis Literature Review Tentang Efektivitas Perencanaan Dan Pengendalian Anggaran Biaya Produksi Di Perusahaan. NJMS : Nusantara Journal of Multidisciplinary Science, 1(6), 333–341. https://jurnal.intekom.id/index.php/njms/article/view/309%0Ahttps://jurnal.intekom.id/index.php/njms/article/download/309/267
Santoso, Y., & Priantinah, D. (2016). Pengaruh Profitabilitas , Ukuran Perusahaan, Struktur Aktiva, Likuiditas, dan Growth Opportunity Terhadap Struktur Modal Perusahaan. Jurnal Profita, 4(3), 1–17. https://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5636/5382
Sianturi, T., Hutasoit, R., Hutajulu, D., & Siallagan, H. (2024). Analisis Biaya Berdasarkan Aktivitas Serta Perbandingan Terhadap Penghitungan Biaya Berdasarkan Tradisional (Konvensional). Indonesian Research Journal on Education, 4(3), 417–421. https://doi.org/10.31004/irje.v4i3.806
Wendy Kala Tikupadang dan, C. A. P. (2020). Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA). 1(2), 45–53.