摘要：Cost of production is one element that is very important in manufacturingcompanies, because it can assist companies in determining the selling price. Incalculating the cost of production of PT. Kartika dressmaking using thetraditional system for determining the price of its products. In scientific writing,writer use method of Activity-Based Costing (ABC) on advanced manufacturingtechnology in the search for the cost of production with the aim of overcomingexisting weaknesses in the traditional method. After analyzing the cost of goodsby using Activity-Based Costing system author can draw the conclusion that theexistence of overcost (the cost is too high) for its jeans and cotton pantsproducts, this is not seen in traditional methods. This difference is caused by theABC method because they use more triggers than the cost of traditional methodsthat use only a single trigger.
