The objective of this research is to illustrate the integration of the Just-In-Time (JIT) system with the ABC 11 system, as both aim to minimize costs. The JIT system seeks to eliminate storage costs by striving for zero inventory levels, both in warehouses and during production stages. This approach mitigates production inefficiencies by adopting a pull-based methodology, where materials are procured based on actual demand rather than forecasted needs. In contrast, the ABC 11 system focuses on demand-driven cost management and activity-based costing, optimizing resource allocation according to specific customer requirements and utilizing unused energy. The integration of these systems fosters a complementary relationship through their shared goal of cost reduction.