is not capable of reflecting a heir is the most powerful data for the management to roll out Activity-based Management in respects of process analysis and improvement, cost controlling and budgeting, resource allocation and betterment
as well as pricing strategy.In conclusion, Activity-based Costing method would be able to overcome the above-mentioned
weaknesses the Traditional Cost Accounting method has. Furthermore, the Activity-based Cost technique
is also an initial stage applicable for Activity-based Management. The management can refer to the Activity-based Cost related information for further analysis of the process and subsequently improvement of the process. This improvement will
contribute to a reduction of the costs at the end