Researchers developed a cost estimation model using activity-based costing to accurately predict the total cost of developing an electric vehicle prototype. The model breaks down the development process into four main stages, detailing activities, cost centers, and cost drivers for each stage. By applying mathematical equations, the total cost of each cost center is calculated. The model was tested on the Sebelas Maret Electric Vehicle prototype, showing its effectiveness in predicting total costs. This method can help reduce costs during the development stage of electric vehicles.