POTENSI PENINGKATAN KEUNTUNGAN DENGAN MENGGUNAKAN METODE ABC (ACTIVITY BASED COSTING) DI KILANG PADI RIMO TANI KEC. KAWAI XVI, KAB. ACEH BARAT

Abstract

This study aims to provide recommendations to KP Rimo Tani regarding which rice products provide the most considerable profit per kilogram based on the ABC method so as to increase company profits. This study used data sources from key-informants and quantitative descriptive analysis methods in explaining the activity-based costing (ABC) method, which is to divide the costing according to the activity. Based on the ABC method and the value of the profit margin, it was found that the decision made by KP Rimo Tani when the research was carried out had the potential to reduce the company profit. The results show that the “Mawar” brand, which has the highest profit margin, was produced in the least amount. The company should have increased production of “Mawar” brand rice because it provides the most significant profit compared to the other two rice brands.