@thesis{thesis,
		author={Margaretha  Felisia},
		title ={PENGARUH ACTIVITY BASED COSTING TERHADAP  KEUNGGULAN BERSAING PADA PERUSAHAAN MANUFAKTUR DI PALEMBANG},
		year={2014},
		url={http://eprints.ukmc.ac.id/11265/},
		abstract={This study examines the effect of Activity Based Costing toward Competitive Advantage. Population of this study are all of manufacturing company in Palembang. Samples are determined by using purposive sampling method. Data of this study is collected by survey with distribute of questionnaire for production manager, sales manager and finance manager which work in manufacturing company. Data is examined by using simple regression analyze with the seventeenth version of SPSS. Using validity test, reliability test and hypothesis test to make the result of regression is good. The test result shows that the first hypothesis (H1) which states that Activity Based Costing doesn?t have the effect toward competitive advantage in manufacturing company in Palembang.}
		}