摘要：The objectives of this study are to explore Activity Based Management (ABM) in assessing the company's financial performance and to determine the constraints in the use of Activity Based Management systems. The calculation of building costs in the house building projects is IDR 412,822,894.00, whereas with 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 company resources.
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