Abstract:
The purpose of this study was conducted to determine the differences in determining the cost of goods manufactured according to CV. Umm Aisyah's Sewing House and according to Activity Based Costing.The object of this research is located at CV. Sewing house Umm Aisyah Rappang, Sidrap. The data analysis used in this research is comparative analysis using Activity Based Costing System.The results showed that CV. The sewing house of Umm Aisyah determines the cost of production is still using traditional methods so that the HPP produced is quite large. After applying activity based costing, the results showed that the HPP obtained was lower than the traditional method. This shows that using the activity based costing methodin determining the cost of goods manufactured is better than the traditional method
