Hospital can be classified as an organization or company services, because it has the function of providing and organizing medical services, care, rehabilitation, prevention and health improvement. To improve services, hospital need some funds. The fund can be from tariff service in charge to consumer. At the hospital, the calculation of the cost product using Activity Based Costing System is purposeful to calculate the cost of fees for his services. So, hospital can determine the price of their servives for costumer. Object of this observation is on the midwifery installation of Banyumanik Hospital. The sanatorium in use is Flamboyan Room same with Verry Important Person / VIP, Dahlia Space same with Grade I, Melati Space same with Grade II, and Bougenville Space same with Grade III.