Activity-Based Costing Method as an Effort to Increase Profitability

This study aims to examine the application of activity-based costing as an effort increase company profitability. uses a descriptive qualitative method with interpretive paradigm case approach, which primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba break down elements that make up cost goods service fees using Activity Based Costing then compare them rates used by companies traditional methods. The results showed there was undercoating in setting for type Freight 20 feet dry refer 35.56% 9.45% during period June-December 2021. leads conclusion implementation is less effective increasing profitability Wakatamba, but can help identify costs they incur determining their services.