Analisis Perilaku Biaya Overhead pada Perusahaan Manufaktur dalam Mendukung Pengambilan Keputusan Strategi terhadap Penentuan Harga Jual Produk

Abstract

This study aims to analyze factory overhead costs as one of the essential components of cost accounting that plays a significant role in supporting production efficiency and managerial decision-making in manufacturing companies. The study focuses on the characteristics of factory overhead costs, the classification of overhead costs, overhead cost allocation methods, and their role in determining the cost of production and improving operational efficiency. The research employed a qualitative approach using a literature review method by collecting and analyzing various academic sources, including books, scientific journals, and other relevant references related to factory overhead costs. The findings indicate that factory overhead costs are indirect costs that significantly contribute to the smooth operation of production activities. Proper classification of overhead costs helps companies control expenses more effectively and improve cost management practices. Furthermore, the application of appropriate overhead allocation methods, particularly the Activity-Based Costing (ABC) approach, provides more accurate cost information compared to traditional costing methods. Accurate overhead cost information supports cost of production determination, performance evaluation, budgeting, and strategic decision-making, thereby enhancing operational efficiency and strengthening the competitiveness of manufacturing companies in an increasingly competitive business environment.