Background: the selection of unit cost calculation method in hospital services is a challenge for it hospitals, because errors in the selection of the calculation method will be able to cause a large difference in the final results of the required total costs after the service. Yogyakarta City Hospital still uses traditional methods of determining service rates. Methods: design of this study is a qualitative study with a case study approach to the unit costs required for uncomplicated sectio caesarea which is calculated using the activity based costing method compared to the unit cost calculated of sectio caesarea using traditional methods. the purposes is to know the difference between the two methods. Result: the results of this study indicate the unit cost of uncomplicated sectio caesarea using the ABC method is IDR 2.703.919.00. the action rate by the hospital is IDR. 3.051.000.00, greater than the ABC method. The difference obtained is IDR 347.081.00. Conclusions: there is a positive difference between the unit cost of the ABC method and the hospital rate in Yogyakarta City Hospital.