The research aims to demonstrate the role of ABC and RCA in measuring and calculating costs and contributing to reducing costs and improving project performance. The research problem was identified through the inefficiency in measuring and calculating costs according to the traditional system followed in the company and knowing the role of ABC and RCA in measuring and calculating costs and contributing to reducing costs, strengthen the theoretical framework with practical application to know the role of ABC and RCA in measuring and calculating costs and contributing to Reducing costs, as it works to improve the company’s competitive position in the business environment and enhance the cost of the project. The research focuses on the descriptive and analytical approach when applying the practical application aspect based on the financial and cost data in the company that is the subject of this research. This research reached several results, the most important of which is that using ABC and RCA has the ability to measure and calculate costs, which will be reflected in contributing to reducing costs and improving efficiency.