Abstract
The study aims to assess the costs inherent to the medical consultation process using the ABC and TDABC costing methods in a philanthropic hospital unit, relating them and showing possible idleness. The research is characterized as a case study, descriptive and with a qualitative approach. As a result of the study, we found a cost for the medical consultation of R $ 85.10 using the ABC costing method and R $ 19.61 using the TDABC costing method. In the calculation of the ABC is included the unused capacity, while in TDABC, the unused capacity does not comprise the cost, as well as, it is expressed so that the managers can manage reducing idleness.