Due to the good potential of Holzewig products, which resemble the function of wood, PT. Pracetak Bangun Indonesia plans to make finished products ready for use by the general public. Because there are several constraints in the production process, such as product design, the product manufacturing process, and the assembly process, planning and design processes are needed. one that can be used to make production process choices, namely the Design for Manufacture and Assembly (DFMA) and Activity-Based Costing (ABC) methods for calculating the cost of production. By using the DFMA method to find proposals for the production process, the process of making a design proposal is not much different from the process of making a set of chairs and a dining table made of wood; it's just that there are some differences due to the different materials used, so that the types of tools and assembly materials are different. The cost of goods sold obtained for making a set of chairs and tables consisting of 2 chairs and 1 table is 987,333.73. Holzewig material can be used in place of wood as an alternative for furniture products because its overall weighing value is just 0,001 less than that of wood.