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The university's division system is changed to integrate division base. Universities are now wrestling to come up with a new way of education cost computation consistent with the new system. The purpose of this study is to develop an education cost computation model using ABC(Activity-Based Costing) method, known for getting right data based on the activities for the education cost.This study aims for the cost inefficiency evaluation of each department in university's undergraduate using SFM(Stochastic Frontier Model). It is found that the relative inefficiency of each department exists and do a decision making based on the relative inefficiency information. As a result, this study suggests a new efficiency evaluation methodology.