Background: Rapid development of information technology with coincide increasing global competition makes all kinds of companies, including hospital, to manage the company effectively. Fare calculation using traditional method are considered unable to overcome the difficulties in determining fares in the hospital. One method that considered can provide more accurate information about the fares is an activity based costing (ABC) method. Appendectomy is one of the most frequently surgery in 2014 so researcher think analysis of appendectomy procedur unit cost using ABC method is needed. Method : This descriptive quantitative study analyze appendectomy prosedure unit cost using ABC method in RS PKU Muhammadiyah Yogyakarta. Results and Discussion: Based on the calculation using ABC method, unit cost of laparotomy appendectomy is Rp 5,459,803.16 and unit cost of laparoscopic appendectomy is Rp 6,626,222.00. Conclusion: Based on the calculation using ABC method, unit cost of appendectomy prosedure (laparotomy and laparoscopy) is worth less than real cost of RS PKU Muhammadiyah Yogyakarta.