Determining the optimum operating mode of the equipment is a necessary condition but not sufficient in order to maximize the profit. The present study aims at identifying a method for making efficient the economic activity, starting from the optimum operating mode of the equipment, which has been the subject of a previous study. The results of the studies performed on Happy embroidery machine led us to the need to identify a method of cost calculation allowing a proper allocation of costs on the product. The method proposed to be used allows that all activities needed for making a product could be identified and the afferent expenses for their implementation can be calculated and predicted with a greater accuracy than by using traditional methods of cost measurement. The ABC (Activity Based Costing) method implies the calculation method and the cost analysis, but can also be seen as a tool to measure the company performance.