ABSTRAK
ABC Training Center (ATC) adalah suatu organisasi yang memfasilitasipembelajaran personal dalam suatu kelompok pembelajaran yang dilengkapidengan materi pendukung pelatihan sesuai topic pelatihan. ATC menghadapi duamasalah terpenting dalam perusahaan, yaitu system manajemen biaya tradisionaldan materi pendukung pelatihan.Dalam penelitian ini, Activity-Based Management (ABM) akan menjadisebuah alternative dalam manajemen biaya perusahaan dengan tujuan perusahaandapat menghitung biaya pelatihan dengan lebih tepat dan akurat, terutama dalamperhitungan biaya overhead. Sistem ABM telah dikembangkan untuk memberikansebuah representasi dari peran kegiatan-kegiatan operasional dalam pelatihandengan lebih akurat. Sistem ABM menjadikan aktifitas dalam pelatihan sertapengaruh kegiatan tersebut dalam biaya pelatihan (Gupta & Galloway, 2003).Materi pendukung pelatihan di ATC tidak terintegrasi dan tidak mendukunguntuk materi Olimpiade Matematika. Dalam thesis ini, peneliti akan menggunakansebuah journal Mathematics Graph Labeling (MGL) (A. Parestu, 2008) sebagaimateri pelatihan yang baru untuk mendukung materi Olimpiade Matematika saatini.

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ABSTRAK
ABC Training Center (ATC) is an organizational environment that facilitiesindividual learning in group with training package supported materials based on thesubject of training project. The two problems of ATC that will be researched aretraditional cost management system and existing training package supportmaterials.In this research, Activity-Based Management (ABM) will be an alternativecost management in order to accurately calculate training project costs, especiallyoverhead costs. ABM system was developed to provide a more accuraterepresentation of activities performed in the training project actually its cost. ABMsystems examine training activities to determine their effects on costs (Gupta &Galloway, 2003).ATC training packages support materials is not well integrated and notsupport Olympiad curriculum theory. In this research, researcher will use amathematics Olympiad subject: Mathematics Graph Labelling (A. Parestu, 2008)as a new alternative training package support material in ATC training package.By viewing an ABM system as an enabler to improve the ATC trainingoperations decision-making and using Mathematics Graph Labeling as anintegrated materials to improve the ATC training support materials quality andcompetitiveness, researcher will give results that these systems enable an operationsmanager to enhance the quality of ATC training package.