This study aimed to determine the proposed application of the use of the Activity-Based Budgeting (ABB) method for cost control of daily and casual workers (a case study at PT. XYZ). Previous studies showed that ABB can provide more accurate information about activities, activity costs, work process time, number of human resources required, total employee costs, and project profit/loss. It can be concluded that the Activity-Based Budgeting (ABB) model can meet the needs of the IT Enterprise budgeting model. This study took the population and samples from functional managers and senior/junior staff in a manufacturing company at PT XYZ. The results of this study indicate that the Activity-Based Budgeting method can detail information related to cost control of daily and casual workers required, making the Activity-Based Budgeting (ABB) calculation method to be considered capable and can meet budgeting needs related to cost control of daily and casual workers.