Our earlier focus was on using ABC to assign cost to units of the product . However , activity based cost information is also important in management decision making. Remember that management is trying to eliminate non-value-added activities from the valued chain. For example, in the downtime needed for equipment repair can be eliminated from the value chain without increasing the cost associated with the total value chain, then it is non-value-added activities is activity-based management. Redesigning equipment layout, acquiring higher - quality material as inputs, buying new equipment, outsourcing repair work, or some combination of these management decision may reduce or eliminate activity cost and associated resource use.