Background : Chronic Obstructive Pulmonary Disease (COPD) is a disease with limit airway characteristics that not completely reversible. Airway limitation usually progressive and has correlation with inflammation response due to harmful material or gas. The Burden Of Disease Study under auspices of World Health Organization stated that COPD is the cause of death, who previously ranked 6th and in 2020 it can become 3rd as the most common cause of death. Respira Lung Hospital Yogyakarta accepts general patient and patient with insurance, also they already cooperate with BPJS, with the result that replacement of BPJS patient’s payments are adjusted to INA-CBG's rates in accordance with type clasification and regionality. This study has goal to count unit cost using Activity Based Costing (ABC) method in Chronic Obstructive Pulmonary Disease patient’s care and to compare it with real cost and INA-CBG’s fare. Methods : This research is using descriptive qualitative with case study design in Respira Lung Hospital Yogyakarta, the choosen cases are patients that already diagnosed ICD X : J-4-17-III (Chronic Obstructive Pulmonary Disease) Result : The result of unit cost calculation on Chronic Obstructive Pulmonary Disease patient with ABC method is Rp 4.851.150 consists direct cost Rp 1.735.050,00 and overhead cost Rp 3.116.100. Conclusion : According to unit cost calculation for Chronic Obstructive Pulmonary Disease patient it counts Rp 4.851.150, and has difference Rp 2.134.450 with real cost in Respira Lung Hospital Yogyakarta and Rp 1.442.814 with INA CBG’s fare.