“Dealing with today's competition is challenge enough, even when you have all the right information. But if you respond to the wrong information, you could lose the battle” (bb turney). These words accurately show the importance of relevant information and systems that enable managers to make good decisions. One of the most important issues in the analysis of the company's commercial activities is the determination of indirect costs. For decades, the most widely used cost accounting method has been traditional systems, which relied on volume measures to track overhead to products. However, “although this approach has the advantage of simplicity, it will result in systematic incorrect costing, where overheads are not determined by volume” (quote from Innes&Mitchell in Krishnan, p.77). Therefore, traditional costing methods are unable to accurately determine process costs, and without such long-term effectiveness and efficiency implemented actions are simply impossible. Additionally, they “tend to report costs less accurately because they use cost drivers where no cause-and-effect relationships exist to assign support costs to cost objects” (drury p.253). Traditional procedures for the settlement of indirect costs were for decades the only procedures for attributing indirect costs to the product. These methods were appropriate at a time when the company produced a limited number of products, and the cost of materials and direct wages, for example in enterprises, were much higher than the share of indirect costs. Indirect costs represented a small part of the cost product, their calculation did not carry too much weight and the resulting distortion in the calculation of the product was not significant. Rapidly changing environment and process with high degree of complexity… half of the paper… is the amount of work and effort as data collection and analysis requires a lot of commitment from employees. Furthermore, the variability of the task will require continuous updating of the model as it does not allow long-term use of automated procedures. Therefore, “given the general perception of the amount of work involved with ABC, it is not surprising that costing system implementation is relatively more difficult for small companies that experience a lack of qualified personnel and IT resources.” ( cob, p.17 ) In addition to this, doubts about the benefits of the model cause the activities of other companies to take priority over the creation of a model of sufficient costs. Implementing ABC is difficult from a technical perspective of the process. However, these problems are becoming less severe in favor of the problem of overcoming resistance to change, which seems to be the main problem.