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Background: Bantul X Hospital is one of hospital that has a hemodialysis unit that is currently in the development stage. In its development, the hemodialysis unit has not been spared by several obstacles, one of which is related to costs. Therefore, it needs to be done carefully and effectively so that the hospital continues to obtain benefits and does not lose. The results of the analysis with the Activity Based Costing method are expected to be used to manage unit costs, become a reference in tariff determination decisions and manage human resource management in the most effective way possible. Metode: The type of research is descriptive method research with a quantitative approach. The unit cost analysis method uses the ABC (Activity Based Costing) modification method by Baker. Result: Based on the results of calculations using the ABC method, the unit cost of single-use hemodialysis is Rp. 992.531 and unit cost of re-use hemodialysis is Rp. 834.036. Unit cost of hemodialysis using ABC method is lower than the tariff of Bantul X Hospital, which is Rp. 1,188,000 and higher than the claim of INA CBGs is Rp. 825,500. Conclusion: There is a negative gap between the unit cost of the single-use and re-use hemodialysis using ABC method with the claim of INA-CBGs. Therefore, the hospital needs to evaluate unit cost further for cost effectiveness.