This research designated to see the way of cost allocation from PT. ABC whose principal activity is providing service transportation by truck privately. Because of that, the recording of transaction is very simple only cash inflow and cash outflow. Beside that, this research designated to see the main factor of transportation's cost. This research is done by doing library research, which is by collecting information from related books or data from the company. Apart from that, searching through the web is needed to get more information or secondary data. The method of research is description quantitative which use quantitative data from company and then analysis from that.

From the research, can be seen that the system which use by PT MTN (PT Marlindo Tirta Nusantara) produced smaller cost than activity based costing system and organda's system of calculation cost of service sold. The calculation which done by PT MTN has the same characteristic with organda's system that the cost of service sold by 20 feet container is smaller than 40 feet container. It is because the two system use single rate to allocate the cost to delivery service which same with traditional system. Different with activity based costing system which result the cost of service sold by 20 feet container is higher than 40 feet container. This is because activity based costing system assigns the costs to activity that are the real cause of the cost so that use more rate to allocate the cost in order to get more relevant cost of transportation.

The conclusion is that activity based costing system is more reliable than organda's system or company's system. It its because activity based costing system assigns the costs to service in a more logical manner than traditional approach of simply allocating costs on the basis of single rate.