Does Pricing Strategy Increase the Competitive Advantage of Companies Implementing an ABC System?

Abstract. This study aims to investigate the extent which pricing strategy creates an effective competitive advantage for companies implementing activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing Indonesia that implement ABC systems. used Structural Equation Model with Partial Least Square statistical method. results this indicate those who apply are capable making more and increasing advantage. empirical show price competition is unavoidable among industries. However, can increase companies' Thus, implementation System employs as determinant factor supports previous studies also concluded there strong relationship between systems In addition, found improve System. Keywords: Activity-based system; advantage;