The use of new accounting systems, especially the activity-based costing method (ABC), can contribute to a better evaluation of managers' performance by more accurately estimating the cost of services and pricing. In this regard, the present research was conducted to determining the cost price of agricultural insurance services by using the activity-based costing method in Agricultural Insurance Fund. For this purpose, the statistics and information of financial documents of Agricultural Insurance Fund were extracted from Comprehensive Agricultural Insurance System in the 2022. The results showed that the largest share of the expenses of the agricultural insurance fund was related to the payment of indemnities (51,229,887 million rial). The costs of operational, financing, general and administrative were ranked second to fourth, respectively. Therefore, using the presented method and based on five main sections (costs of payment of indemnities, operational, financing, general and administrative) and 16 rows of data, it is possible to estimate online the cost of each insurance policy in each region as well as the cost of the current and different processes of the Agricultural Insurance Fund and to make management decisions in the authority of planners and policy makers.