This work was developed with the aim of proposing the identification and allocation of direct and indirect costs, as it is a company that provides services. This study was based on Activity-Based Costing (ABC) and the Service Order Costing System, with the aim of providing information that contributes to the management process and helps administrators identify the stages of the services, as well as those that demand the most time and consequently costs during the provision of these services. Through the case study at the Automóveis S/A company, it was possible to demonstrate all the stages in the preparation of each service, as well as to identify the bases or criteria for allocating the cost of each service.