Chuck: I doubt it. For one thing. I don't see how we can increase product costing accuracy. So many of our costs are indirect costs. Furthermore, everyone uses some measure of production activity to assign overhead costs. I imagine that what they are calling "activity drivers'' is just some new buzzword for measures of production volume. Fads in costing come and go. I wouldn't worry about it. I'll bet that problems with decreasing sales are temporary. You our might recall that we experienced a similar problem about 12 ago-it was 2 years before it years straightened out.