The present investigation has as purpose to design a System of Costs by the ABC method (Activity Based Costing), which consists of a System that measures the Costs incurred by the urban garden of the Center of Studies for the PEACE “CESPAZ”, located in the neighborhood of Yarima, in the municipality of Barrancabermeja. This investigation arises from the need of the owners of the garden to know and measure the Costs of each of the products grown there, such products are Cherry Tomato, Milano Tomato, Chonto Tomato, Paprika and Lettuce.The design of a cost system by the ABC method is the cost model that best adapts to the nature of the business, in the first place, because it is a flexible method that adjusts to the needs of any type of business and its variants. They have no limit for their calculation, second, this system will reflect how resources are spent in each of the phases of the process and the applicability of it will help owners to determine the real cost for each of the activities that they are executed within the garden and of each of the resources that are necessary for the production process, which in other Costs system are not taken into account, in this way, the owners will have a useful tool for making internal decisions which will help them achieve their objectives.