A B S T R A C T ( 1 0 PT )

Business competition is getting fiercer, both in the domestic (national) and traditional   (global)   markets.   This   study   aimed   to   determine   the relationship between minimizing work costs and employee performance at CV. Abadi Jaya in Bandar Lampung. The objects of this research were forty employees at CV. Abadi Jaya in Bandar Lampung. The researchers employed the descriptive-quantitative method. Furthermore, the researchers collected the research data through observation, interviews, questionnaires,  and  literature  study.  This  study  found  that  Ha   was accepted, which indicated a relationship between the variable of minimizing work costs and employee performance. Therefore, the minimizing work costs variable was related to the employee performance variable. Also, the minimization of work costs was constant by one point, resulting in employee performance increased by 0.154%.    Based on the results of the study, it is suggested to companies to pay attention to the cost of work in the production process.