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The implementation of the Modern Management Accounting System provides many benefits, but requires several facilities and adjustments in order to function properly. Activity Based Budgeting (ABB) is a system that is useful for managing the production process by providing deeper insights into production utilization and resource allocation compared to traditional budgeting systems. This paper examines the possibilities, benefits and difficulties that may be faced in implementing the ABB system in the manufacturing process of PT XYZ frits in the Indonesian ceramic industry. This paper uses an experimental approach in the application of ABB at PT XYZ to determine the occurrence of inaccuracies in natural gas charging and to eliminate activities that are not value added. The cost of natural gas in the production of frits products is the largest production cost. The conclusions show that some benefits can be obtained and provide more accurate cost information and non-value added activities, in this case, the reworking, dripping and resmelting processes can be eliminated.

Proposed Application of Activity Based Budgeting (ABB) Method in Natural Gas Usage Cost Management on Frits Production (Case Study PT XYZ)