Marinska K., Didenko K. The economic aspects of cost driving The article”The background of activity based costing” describes the method of costing, based on activities, its special application. The paper deals with on the structure of ABC accounting, the problems of approach. There are the differences between the classical methods of determining cost and using cost accounting based on the types of activities In this paper we consider a model system of costing, based on modeling functions ABC, as well as a hierarchy of indicators and factors affecting the division of indirect costs between the objects of calculation.. Much attention is paid to the modeling of activities , as goal is the improving the efficiency of cost management. The article concludes that further study of the advantages of the ABC costing method will improve the performance of the company and cost management.