Penerapan Teori Biaya dalam Estimasi Biaya Produksi Pakaian di Industri Fasion

Abstract

This study examines the application of cost theory in estimating production costs in the fashion industry,  focusing on core cost components such as raw materials, direct labor, and factory overhead. It  integrates Activity Based Costing (ABC) to enhance the accuracy of traditional costing methods.  Additionally, the study incorporates consumer behavior theory with an emphasis on the emotional value  influencing purchasing decisions. The methodology is based on a literature review and qualitative  analysis of relevant theories and industrial practices. Findings indicate that precise cost estimation  supports effective pricing strategies and operational efficiency, while understanding consumer  emotional factors strengthens market responsiveness and product acceptance. The study also highlights  the significance of innovation, flexible cost management, and the use of Enterprise Resource Planning  (ERP) systems in navigating the highly dynamic and competitive fashion industry environment.