This research is a study of activity-based costing for a less-than-truckload motor carrier. The study data represent the operations at distribution centers operated by a trucking company who provides less-than-truck load services in Bangkok and other provinces. The study focuses on the costs of delivery serices involving collecting and consolidating the shipments from Bangkok customers and eventually distributing these shipments to final destinations in other provinces through a particular regional distribution center. The study adopts the time-driven activity based costing to analyze the costs associated with the activities performed byadministrative, warehousing, and transportation departments. The analysis results which illustrate the accurate costs to serve will be of use in planning and making decisions to enhance the operational efficiency.