The distribution and allocation of basic health service to poor society were determined as according to amount of poor society existing in puskesmas. The determination followed with rule type of health service without expense per service causing difficulty mounted in puskesmas to determine distribution the expense of per service such as those which as described in Minister of Health Regulation. More than anything else with there is no accurate data in this level of expense set of the the service also complicate to give the service to determine proportion of expense which must be released as according to service which have been given, that answering the demand, insuffiency, or excessive.This research is calculation the expense of primary health care, hospital health care and the health service outside building to poor society in Puskesmas Air Ram Pangkalpinang in 2005 that is to know distribute expense for the basic health service to poor society of health service in society, take care of hospitality and also the health service of outside building.This research is quantitative research by desain in economic evaluation with calculation cost analysis basic health service in 2005 collected from poor society health service data in region work Puskesmas Air Itam Itam Pangkalpinang and from data record of Puskesmas Air Itam, and also the related/relevant data from Public Health Service of Pangkalpinang processed by using Activity-Based Costing with spread sheet program.The result of this research is distribution of the expense the basic health service to poor society in Pangkalpinang with total cost required is equal to Rp. 40.333.820,49 totally budget of equal to Rp. 35.819.000,00 so that there are insuffiency of equal to Rp. 4.514.820,49.Needing the existence calculation of the expense service for all service type, good service which accounted by government routine service, existence of cost standard per service to be able to estimate requirement of the expense of health service in puskesmas and also need the existence of research which of a kind other puskesmas as data comparator and expense of which have been counted/calculated.