Background:ThesystemusedbythegovernmenttopaymentoftariffclaimtohospitalisbyusingINA-CBG’ssystem(IndonesianCaseBasedGroups).TheimplementationofINA-CBG’ssystembythegovernmentmakehospitalsneedtoanalyzeexpenditurecostinpatienttreatment,andtakeefforttoeffectivelyreducecostexpended,oneofthoseisbyusingclinicalpathway.PanembahanSenopatiBantulhospitalhasneverconductedacostevaluationbasedonclinicalpathwayformildheadinjury,onlyinthecaseofappendicitishasbeenevaluatedbasedonclinicalpathwayandcomparedwithINA-CBGtariffobtainedpositivedifference,thecostsincurredbyHospitalsarelowercomparedtoINA-CBG"stariffclaims.Oneofthecostcalculationsinthehospital,byusinganalysisofunitcost.ResearchObjective:ToanalyzedtheunitcostinmildheadinjurypatientwithActivityBasedCostingmethodinPanembahanSenopatiBantulhospital.Method:ThisresearchdidinPanembahanSenopatiBantulhospital.Thisresearchwaskindofquantitativedescriptiveresearch.Thesubjectofthisresearchischieffinancialofficer,SurgicalSpecialist,HeadofWardMelati,pharmacyofficer,medicrecordofficerandmildheadinjurypatient.DataanalysismethodusedwasActivity-BasedCosting(ABC).Result:UnitcostcalculationoninpatientswithheadinjurydiagnosisbyActivityBasedCostingmethodatPanembahanSenopatiBantulhospitalobtainedtotalcostasmuchRp.2,301,989.30.UnitcostwithABCmethodgotdifferencebetweenunitcostwithrealcostaccordingtopolicyappliedinRSUDPanembahanSenopatiBantulwithdifferenceofcostequaltoRp.84.357,70.UnitcostwithABCmethodgotdifferencebetweenunitcostwithINACBG’stariffwhichsetbythegovernmentwithdifferenceofcostequaltoRp.146.810,70.Conclusion:UnitcostinmildheadinjurypatientswithABCmethodinPanembahanSenopatiBantulhospitalobtainedlowercostthantherealcostandINACBG'stariff.Keywords:Activity-BasedCosting(ABC),UnitCost,MildheadinjuryINTRODUCTIONIncreasing public demand for services in the health sector requires hospitals to always improve their human resource capacity so as to provide quality and professional services. These demands are both goals and motivations to provide health services in hospitals. On the other hand, the availability of government resources and subsidies aimed at financing public health services is increasingly limited.1The Center for Financing and Health Insurance (2012) through its official website states that the increasing health costs make difficult for people to access the health services they need. This situation mainly occurs in circumstances where health financing should be borne (out of pocket) in the cash payment service system (fee for service). This increase in health costs is caused by the application of advanced technology, the character of "supply induced demand" in