The calculation of the cost of production which can be obtained accurately ifaalocation of the cost determine using more than one trigger, and based on theactivity of these products. An accurate main pricing production will cause anaccurate selling price and an accurate profit. The establishment of a company'sgoals was to get the maximum profit, as well as with PT. Retail Stokeswoodalso wanted to get the maximum profit. The purpose of the company can bereached if the company changed the way in calculating cost produstion (HPP) asthe conventional system becomes system Activity Based Costing (ABC).Activity Based Costing Implementation at PT. Retail Stokeswood for Cost ofProduction (HPP) in February 2006 showed the existence of the accuracy ofinformation costs, and obtained a gross profit increase significantly.