In the last century, there have been radical technological changes in our country as in the whole world, the formation of new production environments; the spread of automation in these production environments has paved the way for the use of computer-controlled machines in the production process. Over time, technology-intensive enterprises have replaced labor-intensive enterprises. With access to information becoming much faster and easier, businesses have tended to produce better quality, cheaper and faster, and this has prepared the ground for flexible production environments, and at the same time, the understanding of competition has been triggered. In order for businesses to make healthy decisions about product prices under global economy conditions, they need to be able to determine the cost of the product produced in the closest way to the truth. In this research, the long-term benefits of the FDM system, which eliminates the inadequate aspects of traditional cost methods, are emphasized and its importance is tried to be revealed by considering the fact that the system can be developed in the cafeteria of a public institution engaged in production and service activities and that it can help managers in their strategic decisions by calculating the costs in the most accurate way. For this purpose, as a result of the application carried out in a public institution in Adana, the findings on whether different results are obtained by comparing the FDM system with the data of the organization are interpreted. As a result of the research, it was evaluated that the presentation of product costs in a public institution based on activities will contribute to the literature in obtaining healthier cost information and making strategic decisions.