Agroindustrial Journal
Vol 8, No 2 (2021)

The Implementation of Activity-Based Costing on Black Rice Supply Chain in Sleman District, Yogyakarta

Anggriani Dwi Putriasih (Department of Agroindustrial Technology, Faculty of Agricultural Technology Universitas Gadjah Mada, Jl. Flora No.1 Bulaksumur 55281, Indonesia)
Dyah Ismoyowati (Universitas Gadjah Mada)
Endy Suwondo (Universitas Gadjah Mada)

Article Info

Publish Date
30 Aug 2022

Abstract

As the primary rice consumers, Indonesians, especially people in Yogyakarta, particular consumers progressively changed their carbohydrate intake from white rice to black rice because of human health benefits. Consequently, from 2015 to 2018, Yogyakarta black rice farm extended its arable land, production, and productivity to fulfill the demand. The research aims to help the actor of business to supervise the activities, wasting higher costs and reducing the profit by analyzing the logistics cost structure along the black rice supply chain with Activity-Based Costing (ABC). The results found that the highest cost proportion of farmers (63.57%), farmer groups (69.97%), and distributors (50.47%) take place in the material handling activity. In comparison, retailers spend most of the cost on inventory activity (64.29%).

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Agroindustrial Journal
Website

Abbrev

agroindustrial

Publisher

Universitas Gadjah Mada

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Engineering Industrial & Manufacturing Engineering Social Sciences

Description

The journal publishes original research paper and review paper based on topics coverage but not limited to: 1. Industrial systems and management 2. Bio-industry 3. Production systems 4. Quality analysis and standardization 5. Systems analysis and industrial simulation 6. Product engineering and ...