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, everone 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 our problems with decreasing sales are temporary. You might recall that we experienced a similar problem about 12 year ago-it was 2 years before it straightened out.