The Influence of Operational Costs and Promotion Costs on Activity Based Management at PT Singa Asia Perkasa Utama

This study aims to analyze the extent to which operational costs and promotional costs influence the implementation of Activity Based Management (ABM). The approach used is a quantitative approach with data collection through questionnaires. Each respondent's answer is measured numerically to test the formulated hypothesis. The data analysis process was carried out using SPSS version 23 software. The objects in this study were employees of PT. Singa Asia Perkasa Utama, with a total of 38 participants. The findings of the study indicate that operational costs have a positive influence on the implementation of ABM. In addition, promotional costs are also proven to have a positive and significant influence on ABM. Together, these two independent variables have a positive and significant impact on the implementation of Activity Based Management. The contribution of operational costs and promotional costs in explaining variations in ABM is 52.8%, while the remaining 47.2% is influenced by other factors not examined in this study