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Submitted
November 17, 2023
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November 17, 2023
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Abstract

Performance Based Budgeting becomes a reference in making work plans and Budgets in Ministries/ Institutions. Performance-Based Budgeting encourages the concept of value for money which is based on 3 (three) aspects, that is economical, efficiency and effectiveness. This budgeting approach is carried out through 3 (three) components, that is performance indicators, cost standards and performance evaluation. Cost Standard in the Minister of Finance Regulation No. 232/2020 consists of Input Cost Standards, Output Cost Standards and Cost Standard Structures. Output cost standards are used as a reference for the cost of achieving activity outputs. In its implementation, the use of output cost standards has not been widely used, until now only 33 of the 102 Ministries/ Institutions or around 32%. And from the research conducted by most of the Ministries/ Institutions that have implemented the output cost standards are also inconsistent during the allocation process, that is the standard output costs that have been set are not used in the making of work plans and budgets. The calculation of output costs standart can be done with a modern cost accounting approach using Activity Based Costing (ABC) System that is based on the activities needed to achieve the output target. And by using this method output costs can be calculated more accurately so that they are more efficient and effective, and cost reduction strategies can be carried out through activity management.
Keywords : Output Cost Standar, Performance Based Budgeting, Activity Based Costing

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