Analysis of the Application of the Activity-Based Costing Method to Increase Accuracy in Determining the Calculation of the Cost of Goods Production in the Rakik Ibu As Padang Business: Analisis Penerapan Metode Activity Based Costing Method Untuk Meningkatkan Akurasi Dalam Menentukan Perhitungan Harga Pokok Produksi Pada Usaha Rakik Ibu As Padang. j.Perilaku Bisnis Kontemporer. 2024;1(1):14-20. doi:10.62769/deqqc168