摘要:Technological developments in information and technology sector has pushedmanufacturing firms in Indonesia to enter the global competition, withcompetition, the management company must be able to respond with either onesaatunya with regard to the use fee system that can reduce the cost ofproduction. This emphasis can be done using Activity Based Costing methodthat is based on activity and cost calculation using multiple triggers of charge.Unlike traditional methods that use only one trigger of the cost. In scientificwriting, the writer tries to calculate the Cost of Production companies usingActivity Based Costing and comparing the production cost of traditional systemsused by companies with Activity Based Costing system. The discussion islimited to the production of white bread and brown bread for a period of monthsin January 2007.. 10,076,738 and for the brown bread is the USD. 12,120,341.