摘要：Analysis of Cost of Production (HPP) with the method of Activity BasedCosting (ABC) has several advantages compared with traditional systems ofcalculating COGS. In scientific writing, the writer tries to calculate COGScompany with Activity Based Costing method and compared between the HPPtraditional systems used by companies to apply the traditional system ABC. Insystem companies use a single trigger cost (cost driver) just the production unit,while the ABC method used some of the cost of kwh trigger, m2, productionunits, machine hours . For the writer tried to give suggestions for how thecompany can review the use of traditional systems and began considering usingthe ABC method to the calculation of basic prices to obtain a more precise HPP
