Background: Regional general hospital rates are set by the regional government and authorized by the district people's representative council. These predetermined rates require the hospital to make adjustments to the rates with existing services. Activity based costing (ABC) method is widely used as a cost measurement instrument to more closely pproximate the true cost of operations. The aim of the study is to find out the cost of a routine blood examination unit using the ABC method and the difference with the current rates Subject and Method: This study is a qualitative research with case study approach that conducted at RSUD H. Padjonga Dg Ngalle Takalar. The study was conducted on May – June 2019. The data analysis technique is done by taking primary data from interviews and observations. Result: The results of the study showed that the unit cost of routine blood tests at RSUD H. Padjonga Dg Ngalle Takalar based on the calculation using ABC method amounted to Rp 115.615. The value of the unit cost of routine blood tests calculated using the ABC method is noticeably greater than the real cost applied in RSUD H. Padjonga Dg Ngalle Takalar, with a difference of Rp 65.615. Conclusion: Based on the unit cost analysis of the ABC method, the rate of routine blood tests in Takalar Hospital is still undercosting