In the present study we combine Activity Based Costing (ABC) with a microprocess-based custom-made management system used to control of the medical equipment maintenance service performed by a clinical engineering group in a public health institution in Brazil. Results show the cost of service orders calculated through the allocation of the expenditure per cost center to activities performed during the year 2003. As this model can estimate how the activities affect profitability, managers can use ABC information to interpret possible strategies needed to investigate the viability of cost minimization.26 V 35083511Cooper, R., Kaplan, R.S., Measure costs right: Make the right decisions (1988) Harvard Bus. Rev., pp. 96-103. , Sep.-OctBassani, J.W.M., Rocha, L.S., Lüders, M.L., Bizinotto, W.J., Micro-process based management of medical equipment maintenance Proc. 2nd. Joint Conf. of the IEEE Engineering in Medicine and Biology Society and the Biomedical Engineering Society, pp. 1942-1943. , EMBS2002BMES, Houston, TXRamsey IV, R.H., Activity-based costing for hospitals (1994) Hospital & Health Serv. Admin., 39 (3), pp. 385-396. , FallRocha, L.S., Bassani, J.W.M., Activity-based costing for clinical engineering IFMBE Proc. Series 2nd. Eur. Medical & Biological Eng. Conf., EMBEC'02, 3. , Vienna, AustriaBrem, L., (2000) Cambridge Hospital Community Health Network - The Primary Care Unit, , Harvard Business School Case 9-100-054, Harvard Business School Pub., Boston, MA, FebBrimson, J.A., (1991) Activity Accoun.: An Activity-based Costing Approach, , New York, NY: John Wiley & Sons