Strategi Mengelola Biaya Overhead Untuk Memaksimalkan Keuntungan

Abstract

Overhead cost management is a crucial factor in improving operational efficiency and company profitability. Poorly managed overhead costs can lead to inefficiencies, reduced competitiveness, and lower profit margins. This study aims to analyze effective strategies for managing overhead costs and their impact on company profitability. The research employs a descriptive qualitative approach through a case study on companies implementing Activity-Based Costing (ABC), Enterprise Resource Planning (ERP), and Lean Management strategies. The findings indicate that implementing the ABC system can reduce overhead costs by up to 15% by improving cost allocation accuracy. Furthermore, the use of ERP helps integrate operations and reduces task duplication by 20%, while the Lean Management approach contributes to overhead cost efficiency by up to 10%. Thus, technology-driven and operational efficiency-based overhead cost management strategies can significantly enhance company profitability.