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Penelitian ini menggunakan jenis penelitian terapan dengan pendekatan kuantitatif deskriptif. Metode pengumpulan data yang digunakan pada penelitian ini adalah wawancara, dokumentasi, dan observasi. Hasil perhitungan pada metode tradisionsal dan metode ABC dapat diketahui bahwa harga produksi keripik tempe original mengalami kenaikan sebesar Rp 45,314,378 dan keripik tempe rasa pedas mengalami kenaikan Rp 7,970,433. Hal tersebut disebabkan perhitungan menggunakan activity based costing lebih tinggi daripada metode tradisional yang telah digunakan oleh perusahaan. Setelah dilaksanakan perbaikan aktivitas bernilai tambah dan tidak bernilai tambah menggunakan metode activity based management diketahui harga pokok produksi juga mengalami kenaikan Rp 613,970. Penerapan ABC dan ABM secara signifikan meningkatkan efisiensi biaya pada UMKM Mirah Rezeki. Implementasi kedua metode ini tidak hanya memberikan pemahaman yang lebih mendalam tentang struktur biaya, tetapi juga membantu dalam pengambilan keputusan strategis untuk meningkatkan daya saing dan profitabilitas usaha.","\u003Cp>Tujuan penelitian ini adalah untuk mengetahui perhitungan Harga Pokok Produksi dengan menggunakan metode tradisional, metode activity based costing, dan metode activity based management. Penelitian ini menggunakan jenis penelitian terapan dengan pendekatan kuantitatif deskriptif. Metode pengumpulan data yang digunakan pada penelitian ini adalah wawancara, dokumentasi, dan observasi. Hasil perhitungan pada metode tradisionsal dan metode ABC dapat diketahui bahwa harga produksi keripik tempe original mengalami kenaikan sebesar Rp 45,314,378 dan keripik tempe rasa pedas mengalami kenaikan Rp 7,970,433. Hal tersebut disebabkan perhitungan menggunakan activity based costing lebih tinggi daripada metode tradisional yang telah digunakan oleh perusahaan. 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