DCU Company has problem with their competitive advantage in term of cost of production. The information of average manufacturing cost per year could be presented below. Direct cost Rp. 70.000.000.000 Indirect cost Rp. 190.000.000.000 DCU Co has 4 (four) product labelled as A, B,C, and D. Product A, B, and C are the products which have positive margin but very complicated in the manufacturing process. Meanwhile, product of D has negative margin but very simple in manufacturing process.

Required.

As a consultant, you have a job to make recommendations and analysis the potential problems occur to answer why the company has less competitive advantage in the market. Provide your analysis using activity based management framework. Your analysis should include the potential causes and potential recommendations to develop company's strategy to be able winning the competition in the market.