摘要：Analysis of Cost of Production (HPP) by Activity Based Costing (ABC) hasseveral advantages one of which is that it can provide more accurate informationto the management company to make quality products, and similar level ofefficiency and effectiveness is higher compared with the calculation of Cost ofProduction with conventional methods. In scientific writing, the writer tries tocalculate the Cost of Production Company with a method of Activity BasedCosting (ABC) and comparing the production cost of conventional methodsused by companies with a method of Activity Based Costing (ABC). In applyingtraditional methods companies are using one trigger of the cost (cost driver) justthe production unit while in the Activity Based Costing method is used severalhours a trigger that is the cost of machinery, production units, and the number ofcomponents.
