IJSRP, Volume 13, Issue 11, November 2023 Edition [ISSN 2250-3153]
Harli Hamdardi Yustia, F. X. Kurniawan Tjakrawala
This research aims to determine the calculation of the Cost of Goods Manufactured using the Activity-Based Costing method. The Cost of Goods Manufactured is used as the basis for calculating the selling price of the product. Accurate and precise Cost of Goods Manufactured calculation is the key to generating accurate profits, as profit also serves as a reference for decision- making.