Pengaruh Penerapan Activity Based Costing, Perilaku Biaya, Dan Informasi Biaya Relevan Terhadap Pengambilan Keputusan Manajerial

Abstract

This study uses a qualitative method with the aim of analyzing the effect of implementing Activity Based Costing (ABC), understanding cost behavior, and relevant cost information on managerial decision making, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. In an increasingly competitive business environment, the accuracy of cost information is the main key in determining selling prices, controlling costs, and increasing company profitability. The results of the study indicate that the implementation of ABC can improve the accuracy of overhead cost allocation and provide a more realistic picture of product costs, thus supporting more competitive pricing. In addition, understanding cost behavior helps managers in planning, budgeting, and break-even analysis more effectively. The use of relevant cost information has also been shown to facilitate more rational and efficient decision making. However, the implementation of these three concepts still faces challenges, especially related to limited resources, data quality, and managerial understanding at the MSME level. This study emphasizes the importance of integration between ABC, cost behavior, and relevant cost information to support optimal and sustainable managerial decision making.