There were also increasing concern for the need to employ an overhead costing approach, which more adequately reflects the cause -effect relationship between products and the consumption of the resources, which have been acquired by the organization through overhead expenditure. ABC has emerged during this period, to ensure that overhead cost utilization is achieved in such manner. Since then ABC has received substantial attention from various patties and many parts of the world. Studies that were conducted have shown that ABC benefits organizations and businesses. However, studies have also shown that ABC adoption remains low. Organizations tend to use traditional system for the purpose of overhead costing.