Why Accounting is Important for SMEs? (Case Study of Tape Madu Jaya Jember)

摘要

The objective of this research is to analyze the cost of goods sold calculation for tape (fermented cassava) with traditional costing and time-driven activity-based costing (TDABC) approach. The research object is Tape Madu Jaya Small and Medium Enterprises (SMEs) in Jember that are engaged in the food industry. This study used a descriptive qualitative approach through literature study. The results show that the calculation of cost of good sold based on the traditional system and TDABC are different due to the charging of overhead costs on each product. Calculations with TDABC provide accurate information. The results can be used to revise the production cost of each product.