摘要：The continued survival of companies must seek out new strategies. ActivityBased Costing system trying to fix the shortcomings of traditional accountingsystem, for focusing the discussion on the objects and events rather than merelyon the object of production. Implementation Activity Based Costing system inthe first phase is the tracking of costs to activities that include the seven triggerscost (cost driver) are: units of production, indirect labor hours, pulse, kwh,round production and liters. The calculation of building costs using ActivityBased Costing system for USD 228,891,296.00 while the estimated cost ofRp238, 800,022.00 in order to obtain the difference amounting to USD9,908,726.50 Activity Based Costing system with cost estimates, the cause ofthe difference is when companies use the cost estimates, costs are estimatedbased on the price before the process production runs.
