ANALISIS PENGGUNAAN ACTIVITY BASED MANAGEMENT (ABM) SEBAGAI ALAT MENCAPAI EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA (STUDI KASUS PADA PDAM TIRTA DHAHA KOTA KEDIRI)
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PDAM Dhoho Tirta Kediri Company is a company that serves the community by meeting the need for clean water. PDAM has not implemented Activity Based Management so there are activities that do not add value. The method in this research uses descriptive quantitative by analyzing non-value added activities which of course sort out non-value added costs in implementing Activity Based Management so that the activities carried out run efficiently. Implementation of Activity Based Management in 2023 can be carried out by management and obtained IDR 2,082,376,500.-. After implementing Activity Based Management (ABM), the company's net profit increased. Before implementing ABM, the profit was IDR 1,907,427,253,- and after implementing ABM, the company's net profit increased to IDR. 4,096,340,359,- there is a difference of Rp. 2,188,913,106,- so it can be concluded that by implementing Activity Based Management you can achieve cost efficiency and increase profits
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