ANALISIS PENERAPAN TEORI BIAYA PRODUK DAN PENGARUHNYA TERHADAP KUALITAS KEPUTUSAN EKONOMI MANAJERIAL: STUDI EMPIRIS PADA INDUSTRI JASA INDONESIA

Fakhry Rama  Dika; Anwar  Sutaryo

doi:10.58174/van0kc33

Authors

Fakhry Rama Dika Universitas Pamulang
Anwar Sutaryo Universitas Pamulang

DOI:

https://doi.org/10.58174/van0kc33

Keywords:

Product Cost Theory; Activity-Based Costing; Managerial Decision; Cost Behavior; Service Industry

Abstract

The appropriate application of product cost theory is the foundation of management accounting that determines the quality of cost information available to decision-makers in the service industry. This study aims to analyze the influence of product cost theory application operationalized through the dimensions of cost behavior, relevant cost analysis, Activity-Based Costing (ABC), and Cost-Volume-Profit (CVP) analysis—on the quality of managerial economic decisions in Indonesian service companies. A quantitative approach with structured questionnaire instruments was used as the primary methodological strategy. The sample consists of 110 managers and management accountants from service companies in Indonesia spanning banking, insurance, hospitality, consulting, and logistics sectors, selected through purposive sampling. Data were analyzed using multiple linear regression analysis with SPSS 26. The results show that the overall application of product cost theory has a positive and significant effect on the quality of managerial economic decisions (β = 0.581, t = 7.412, p < 0.001). Among the four dimensions, Activity-Based Costing provides the greatest influence (β = 0.267), followed by relevant cost analysis (β = 0.218), cost behavior (β = 0.187), and CVP analysis (β = 0.163). Simultaneously, the four dimensions explain 62.4% of the variation in managerial economic decision quality (R² = 0.624). These findings affirm that service companies implementing product cost theory systems comprehensively will produce more accurate, relevant, and timely cost information, which in turn improves the quality of pricing decisions, cost control, profit planning, and new service investment decisions.

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