ANALISIS ACTIVITY BASED COSTING PADA RUMAH MAKAN “SELERA MAMA”

Abstrak

This article describes an assistance activity conducted at Selera Mama Restaurant to improve the owner's understanding of the Activity Based Costing (ABC) method in calculating the cost of production. The activity was carried out because the restaurant still applied a traditional costing method that allocated overhead costs uniformly, resulting in less accurate product costing and pricing decisions. The implementation consisted of observation, discussion, training, hands-on practice, and mentoring in identifying production activities, determining appropriate cost drivers, and calculating production costs using the ABC method. Through these activities, the restaurant owner gained practical knowledge and skills in allocating overhead costs based on actual resource consumption. The implementation of the ABC method produced more accurate cost information for each menu item, enabling more appropriate pricing decisions and better cost control. In addition, the activity increased the partner's understanding of cost management and supported more effective managerial decision-making to improve the restaurant's operational performance and business competitiveness.