Analysis of the Use of Activity Based Management (ABM) as an Instrument to Increase Cost Efficiency: Analisis Penggunaan Activity Based Manajement (ABM) sebagai Instrumen untuk Meningkatkan Efisiensi Biaya. Jurnal Perilaku Bisnis Kontemporer, [S. l.], v. 1, n. 2, p. 32–36, 2024. DOI: 10.62769/5r52zh10. Disponível em: https://journal.sumaterascientist.id/index.php/JUBIKO/article/view/2.. Acesso em: 21 jun. 2026.