At the current age of globalization, where the competition between industry is getting tougher. Every industry including competing hospitals provide the best service. However, in providing the services that need to be incurred various costs of adequate management for the results obtained can be right on target. To achieve these objectives there is a very good method to be applied is known as Activity Based Costing. The purpose of this research is to be able to know what are the activities involved in determining the rates and to find out how to calculate rates using Activity Based Costing. The research results obtained from the Cost of Acquisition per class room. To obtain VIP class HPP Rp 127 303, for class I is Rp 94,385, Rp for class II to class III 85 989 and 58 896 Rp. From the results of the cost benefits for VIP class at 293%, 197% of Class I, Class II by 64% and grade III was 19% and the average of the entire class was 143%. Advice given to the application of this method the author is making a list any activities associated with do break down, any costs incurred in each activity. As well as the cost of taking notes on each piece separately so the result is more accurate and does not take too much time.