Analysis the Implementation of Activity Based Management in Improving Cost Efficiency at PT Adie Jaya Furindo in Medan

This study uses a qualitative approach to analyze the implementation of Activity-Based Management (ABM) in improving cost efficiency at PT. Adie Jaya Furindo, located at Jalan Raden Saleh No. 53, Medan, North Sumatra. The population in this study were all furniture sales made by PT. Adie Jaya Furindo, with samples taken from furniture sales during 2021 and 2022. The data collection techniques used were interviews, observations, and documentation. To analyze the data, a descriptive analysis method was used to describe and inteIDRret the findings from the data collection process. The results of the study show that the implementation of ABM helps companies understand the distribution of costs per activity and improve operational efficiency. Through this approach, PT. Adie Jaya Furindo can minimize unnecessary expenses and increase profitability more effectively. Data-based activity management obtained through ABM can continue to be developed to achieve more optimal cost efficiency in the future