Implementasi of Activity Based Costing on MSMEs: A Study Literature Review

This Activity based costing can produce more accurate cost information and can avoid cost distortion so that it can help operational control and provide information for the budgeting process compared to traditional methods. This literature study aims to examine the implementation and benefits of using Activity based costing and analyze comparatively based on activity categories in MSMEs. This study uses 30 journals as a basis for this literature taken from 2019 to 2024. The results of the study show that MSMEs that implement ABC are able to increase the accuracy and efficiency of cost allocation.