The unstable financial landscape of intercollegiate athletics is an issue that many institutions struggle with annually. Several researchers have proposed a solution to keep costs down that the NCAA and its members should consider adopting the Activity-Based Costing (ABC) finance and accounting practice to manage the financial information of athletic departments. Given that researchers suggest implementing ABC would benefit athletic departments, it is unknown what administrators think about this possibility. Therefore, the purpose of this study considered NCAA athletic administrators perspectives on whether or not the implementation of ABC would benefit athletic department financial practices to help administrators manage their costs more efficiently. Results from the current study demonstrated that a large percentage of participants do not use ABC. Participant’s primary justification for not using ABC suggested that the data collected would not be beneficial for the current state of intercollegiate athletic departments.