The main purpose of this study is to investigate on the determinant factors of activity based costing effectiveness in the Amhara region large scale farms. That is to show the relationship if any between top management supports, adequate resource, organizational culture of firms, Organizational structure of firms with the activity based costing effectiveness in the Amhara region large scale farms. The study comprises 6 large scale agricultural farms in Amhara region. The management teams , the finance team and other workers which have relationship with the job of activity based cost allocation of those farms are the source for the required data. The study adopts quantitative research approach by employing survey research as a strategy of inquiry. Survey for the quantitative strategy was used through distributing self-administered questionnaires to main managers, pack-house managers, production managers, finance managers, accountants and data collectors of 6 different agricultural farms in Amhara region. The Multiple Regressions was used to analyze the data obtained via a structured questionnaire of a 5point Likert-scale. According to the regression output the result indicates that management support, the existence of adequate resource and structured organization have a significant contribution for the activity based costing effectiveness in the Amhara region large scale agricultural farms.