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. j.Perilaku Bisnis Kontemporer [Internet]. 2024 Apr. 2 [cited 2025 Dec. 23];1(1):32-6. Available from: https://journal.sumaterascientist.id/index.php/JUBIKO/article/view/2