摘要：The objectives of this study are to explore Activity Based Management (ABM)in assessing the company's financial performance and to determine theconstraints in the use of Activity Based Management systems. The calculationof building costs in the house building projects is IDR 412,822,894.00, whereaswith traditional methods is 475,512,732.75 IDR thus obtained a difference of 62,689,838.75 IDR. This difference confirms that companies should apply ABM because it efficiently allocating costs and cut off the use of companyresources.
