<![CDATA[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. Key Word : Activity Based Costing System (ABC System), Cost of good manufactured ABSTRAK System Activity Based Costing (Sistem ABC) adalah suatu cara yang dapat menggantikan akuntansi biaya tradisional yang memiliki banyak kelemahan dalam menentukan harga pokok poroduksi, karena dalam penerapannya System Activity Based Costing (Sistem ABC) melakukan perhitungan berdasarkan aktivitas pemicu biaya. Penelitian ini untuk mengetahui penerapan dari System Activity Based Costing (Sistem ABC) pada CV. Indah Cemerlang Malang yang menggunakan akuntansi biaya tradisional yang selalu memberikan informasi yang salah kepada manajemen dalam menentukan harga pokok produksi yang diakibatkan oleh distorsi biaya. Berdasarkan hasil perhitungan dapat terlihat dengan membandingkan perhitungan harga pokok produksi menurut akuntansi biaya tradisional dengan Sistem ABC, yang hasilnya adalah produk tegel teraso mengalami undercosting sebesar Rp 10.463.056,40, paving corso mengalami overcosting sebesar Rp 1.092.052,30, paving SS mengalami overcosting sebesar Rp 9. 238.864,10, bataco mengalami overcosting sebesar Rp 2.767.852,80. Kata Kunci : Activity Based Costing (Sistem ABC), Harga Pokok Produksi]]>
