Therefore, adopting an activity-based costing (ABC) system will help managers solve many of these problems. Although an ABC system primarily identifies the cost of products and services, it is also capable of assigning costs to other resources. Additionally, the approach identifies indirect costs in more detail and considers other activities when loading costs (Apak et al, 2012). Yaya (2011) adds that although periodic financial statements are based on the cost of resources provided, an ABC system also includes information on the costs of resources used. The importance of adopting an ABC system at ACME would come at a time when interested consumers wanted vehicles modified for their use. The ABC system can then apply the cost to modifying an original vehicle according to customer specifications. Although an ABC system is beneficial for most manufacturing companies, it has certain advantages and disadvantages that managers should consider (Blocher et al.,