Analisis Penerapan Sistem Manajemen Biaya Berbasis Activity-Based Costing pada PT Air Mancur

Abstract

Cost management systems play a strategic role in manufacturing companies as they are directly related to operational efficiency and managerial decision-making. This report aims to analyze the implementation of a cost management system at PT Air Mancur as part of the learning activities in the Cost Management System course. The analysis focuses on the management of raw material costs, direct labor costs, and manufacturing overhead costs in the herbal medicine production process. A descriptive qualitative approach is employed, using data obtained from internal company briefings during an industrial visit, observations of the production flow, and relevant literature and journal studies. The results indicate that cost management practices at PT Air Mancur not only reflect a process-based costing approach but also exhibit characteristics consistent with the principles of Activity-Based Costing , particularly in the allocation of manufacturing overhead costs. The application of Activity-Based Costing  enables more accurate cost allocation based on activities that consume resources, thereby supporting cost efficiency, product quality improvement, and business sustainability.