Tanggal masuk : 18-05-2020 This study aims to analyze how Activity Based Costing can improve a company's profitability. This study employed a qualitative method with a case study approach. The study collected primary data through interviews, secondary data taken from cost of goods manufactured statement, and financial statement in 2018. By comparing the traditional costing to Activity Based Costing, it is found that the application of Activity Based Costing can increase the profitability of a company.