Penerapan Metode Activity-Based Costing dalam Efisiensi Beban Operasional pada Perusahaan Asuransi di Era Digital

Abstract

The high complexity of operational activities in service-based companies such as insurance firms has led to an increase in operational costs, many of which do not add significant value. In the era of digital transformation, insurance companies are required to improve cost efficiency with greater accuracy; however, traditional cost allocation methods are considered inadequate in reflecting actual resource consumption. This issue highlights the need for a more adaptive cost accounting approach. This study aims to analyze the effectiveness of implementing the Activity-Based Costing (ABC) method in improving operational cost efficiency in insurance companies in the digital era. The research method used is a literature review with a qualitative narrative approach by examining several relevant scientific publications published within the last five years. The findings indicate that the ABC method is capable of identifying inefficient activities, increasing the accuracy of cost allocation, and strengthening strategic decision-making based on activity- based data. In the context of digitalization, the development of the method into Time-Driven Activity-Based Costing (TDABC) is also considered more practical for implementation. This study confirms that Activity-Based Costing (ABC) is also considered more practical for implementation. This study confirms that ABC and its variants represent a strategic cost control approach that can promote sustainable efficiency in the insurance sector.

Keywords

Activity-Based Costing (ABC); Operational Efficiency; Digital Transformation; Insurance Companies