<![CDATA[Abstract. This study analyzes how the Activity Based Costing (ABC) method was applied to raise profit at CV Cipta Karya Prima. A qualitative case-study approach was used, with data gathered through interviews and document review covering production costs, cost allocation, and the firm's financial reports. The analysis traced production activities, grouped expenses into cost pools, set cost drivers, computed activity rates, distributed overhead to products, and calculated output costs before assessing company earnings. Findings indicate that ABC implementation spanned six production activities split into batch-level and unit-level categories. Cost drivers namely the number of production batches and meters of fabric were used to set activity rates as the basis for distributing overhead according to each product's actual activity consumption. Applying this method yielded a more precise cost calculation, strengthened cost control, and helped raise the company's profit. Abstrak. Riset ini bertujuan mengkaji penerapan metode Activity Based Costing (ABC) sebagai upaya meningkatkan laba CV Cipta Karya Prima. Pendekatan kualitatif dengan desain studi kasus digunakan dalam penelitian ini, dengan data dihimpun melalui wawancara dan penelusuran dokumen menyangkut biaya produksi serta laporan keuangan perusahaan. Proses analisis data mencakup penelusuran aktivitas produksi, pengelompokan biaya ke cost pool, penetapan cost driver, penghitungan tarif aktivitas, pembebanan biaya overhead pabrik ke produk, penentuan harga pokok produksi, hingga evaluasi laba perusahaan. Temuan riset memperlihatkan bahwa penerapan ABC mencakup enam aktivitas produksi yang terbagi ke dalam kategori batch level activity dan unit level activity. Cost driver yang dipakai berupa jumlah batch produksi dan meter kain dijadikan dasar penghitungan tarif aktivitas untuk membebankan biaya overhead pabrik sesuai pemakaian aktivitas riil tiap produk. Penerapan metode tersebut menghasilkan perhitungan harga pokok produksi yang lebih tepat, memperkuat pengendalian biaya, dan turut mendongkrak laba perusahaan.]]>
