ABC AdvantagesABC is argued to offer several important advantages over traditional cost systems, such as improved product cost accuracy, more complete cost information, performance measurement and related data for further processing and managerial decision making,Increases the possibility of sensitivity analysis, the value-added model of the organizationTransactions and activities (Bhimani and Pigott 1992; Zhong et al. 1997).Clark et al. (1999), who focused on ABC in Irish study societies, and found that participants were more satisfied across all dimensions of ABCExpected. 54% of respondents believe product costing is more accurate for ABC, while 46% of respondents believe ABC would lead to improved cost control and management. The study also identifies many other benefits of using ABC, including better understanding of causal behavior and costs, as well as improved performance measures and more accurate analysis of customer profitability and behavior impact positive about the staff. Innes and Mi...