Penerapan System Activity Based Costing (Sistem ABC) Sebagai Alternatif Dalam Menentukan Harga Pokok Produksi (Studi Pada CV. Indah Cemerlang Malang)

System Activity Based Costing (ABC System) is one of method wich able to substitute of traditional cost accounting that's having a lot of weakness in determining Cost of good manufactured, because in applied quantification of System Activity Based Costing (ABC System) based on activity cost driver. This research for knowing an application of System Activity Based Costing (ABC System) at CV. Indah Cemerlang Malang that used traditional cost accounting its always give an unvalid information in determining cost of good manufacture it consequence by cost distortion. Based on the results of the calculation can be seen comparing the calculation of cost of goods manufactured according to traditional cost accounting with the ABC system, the result is a tegel teraso product get an undercosting Rp10.463.056, 40, paving corso get overcosting Rp 1,092,052.30, paving SS get overcosting Rp 9,238,864.10, bataco get overcosting Rp 2,767,852.80