This study purpose to determine Activity Based Costing (ABC) toward hospitalization costing
in Dumai General Hospital. Hospital is a service company whose orientation is non-profit;
therefore the accuracy of management is required in taking decision especially in
determination of hospitalization cost. The problem of this study is how to determine
hospitalization cost in Dumai General Hospital by using ABC methods. The data used in this
study were primary data from interview result and secondary data from the hospital s …