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The purpose of this study is to address the problem arising in PT X, a cleaning service company, that the target profit set at 30% of sales cannot be achieved until third quarter of 2017 and inaccurate allocation of product costs. The analysis shows that, target profit cannot be achieved due to incapability of the company and different goals between management and marketing division. To improve budegting accuracy, it is recommended that the company could apply Activity Based Budgeting (ABB) by applying Time Drive Driven Activity Based Costing. Through this method, it was found out that it reflects the accurate costing incurred in  the company.