This research aims to find solutions to the efficiency and effectiveness of the cost of sales promotion girl (SPG) that works for the company XYZ. This is a descriptive exploratory research, the object of research is data relating to the sales promotion girl (SPG) budget. The sample of this research is the cost of sales promotion girl (SPG) in the DKI group area. The financing method used is time driven activity based costing (TDABC). The result after comparing labor costs with the number of outputs / products sold, the activity based budget (ABB) with the TDABC financing method helped the company inform the performance of the sales promotion girl (SPG) for each store that has a status under capacity or over capacity. Finally, the result showed a significant effect of implementation activity based budgeting (ABB) with the time-driven activity based costing (TDABC) method succeeded in allocating a reduction in sales promotion girl (SPG) by 27 people from a total of 86 sales promotion girl (SPG) people working in the DKI group area. This research suggests the company to follow up on sales promotion girl (SPG) who has under capacity status to reduce the amount of sales promotion girl (SPG) so that it does not become a burden for the company XYZ.