This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the implementation and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing analysis is then used to demonstrate...

Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi yang ada di UMKM Wisna Fresh Ponorogo pada periode 2021 bulan Februari sampai dengan April. Metode digunakan penelitian adalah metode full costing dan activity based dikembangkan dari seluruh data biaya dikeluarkan memproduksi produk UMKM, khusunya dilakukan oleh peneliti yaitu nugget ayam, tahu tuna, siomay ayam. Hasil ...

Activity-Based Costing (ABC) has been popular since the 1980s because it prevents cost distortions and provides a process view which traditional cost accounting cannot provide. Activity-Based Costing is based on a “flow view” in production theory in that ABC adopts two-staged costing, i.e., resources are assigned to activities and activities are assigned to cost objects. Lean construction comes...

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure and effects of an ...