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This paper presents the research study of application of the Activity-Based Costing method for the management of overhead costs within international railway transportation. Activity-Based Costing represents the significant instrument to enhance the quality of products´ portfolio, provided services and processes complexity of particular railway company doing business at international level. Generally, it is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This method is one of the new cost methods eliminating the inaccuracy of the traditional cost system. Compared to other calculation methods, significant change consists in the way of indirect (overheads) costs assignment to activities based on actual causations, and subsequently, assignment of activities to individual cost objects (items) according to intensity of their demanding consumption of activities necessary for their providing. In addition, this method allows for comprehending and identifying the specific cost item and proposes ways how it can be managed by individual companies with the global impact. The paper also outlines the particular research study with a sample application of the Activity-Based Costing method including description of individual steps of the overall procedure as well as calculations and final outcomes of this example study.