There are multiple methods and disciplines to achieve this, and the distinctions between them are not always clear. The terms “Activity-based Costing” (ABC) and “Costto-Serve Analysis” (CTSA) are used to describe two different cost modeling approaches, both of which require allocating indirect costs to cost drivers in a process or supply chain model. Further, Supply Chain Network Design and Cost-to-Serve Optimization are both supply chain optimization disciplines that can identify and reduce costs and increase profitability.