This final assignment aims to find out that PT Tiga Reksa Perdana is a
manufacturing company that implements Activity Based Management in the
production system and has a long production process which allows non-value
added activities to arise. The aim of the research is to determine the application of
the Activity Based Management Method in increasing the efficiency of activities and
production costs at PT Tiga Reksa Indonesia. This research uses a qualitative
approach by taking descriptive analysis. The research results show that there are
activities that do not add value or add value.