Penerapan Sistem ABC (Activity Based Costing System) Sebagai Alternatif Dasar Pembebanan Biaya Overhead Pabrik (Studi Kasus Pada PT. Wonojati Wijoyo Kediri Jawa Timur)”

The purpose of this study to determine the company's factory overhead charges and to find out the imposition of factory overhead costs using ABC System (Activity Based Costing System).This type of research used in this research is descriptive case study approach. ABC System (Activity Based Costing System) is a way to replace the traditional cost accounting methods have many disadvantages in determining overhead costs ,because in the application of the ABC System (Activity Based Costing System) perform calculations based on calculations using activity cost driver. This study was to determine the application of the ABC System (Activity Based Costing System) in PT. WonojatiWijoyo Kediri who use traditional cost accounting methods were always effective to management ,in determining the cost of manufacturing overhead resulting from the distribution costs. Based on the calculation results can be seen by comparing the calculation of factory overhead cost accounting according to traditional methods with the ABC System (Activity Based Costing System), the result is a product experience overcosting Rp . 9688 , for product B experience undercosting Rp. 6280 and C products experience overcosting Rp. 8492