Fitri , P.F., Prawira , A.W., Prasetiya, O.A. and Carollina, R. 2025. The Effect of Cost Drivers, Activity Volume and Overhead Rates on Activity-Based Product Costing at CV. XYZ Food Sidoarjo. International Conference On Economics Business Management And Accounting (ICOEMA). 4, 1 (Jul. 2025), 889-904.