Background:Tariffs on health services at advanced health facilities are performed under the Indonesian Case Base Groups (INA-CBG's) payment scheme. The unequal real tariff for echocardiography treatment causes hospital to perform cost-effective financial management. The high number of echocardiography treatment in PKU Muhammadiyah Hospital Yogyakarta and the lack of data on how many unit cost of echocardiography action make the researcher feel the need to calculate unit cost of echocardiography by using Activity Base Cost method. Method:This research is descriptive qualitative with research design of retrospective observation. This research was limited to patients over the age of 45 years. Result and Discussion :The result of unit cost calculation of echocardiography treatment using Activity Based Costing method is Rp. 309,370 and from the calculation of real cost using the management policy obtained Rp. 343,000. While the claims of INA-CBG's for patients with echocardiography for type B hospital located in Regional I is Rp. 369.500. The difference of its calculation is that unit cost is Rp. 33,630 lower than hospital tariffs and Rp. 60,130 lower than INA CBGs tariff. Conclusion and Recommendation: Based on the calculation, it can be concluded that the unit cost of echocardiography treatment in PKU Muhammadiyah Hospital Yogyakarta using ABC method is lower than Real Cost and INA-CBG's tariff. Keywords: Activity-Based Costing,Echocardiography, Unit Cost