Jackie is the head teller at abc bank, and her responsibilities include overseeing and managing the tellers, resolving customer issues, and developing and implementing systems for an optimal and efficient team. she notices a steady increase in customer complaints and tracks back to find that the complaints started right around the time abc bank provided internet access to all employees. jackie watched the tellers closely and found that they were spending significant amounts of time playing internet games and posting on facebook. which policy should the company implement to eliminate this problem?

Activity-based costing (abc) is not truly a cost collection mechanism as much as it is an inventory valuation method. the main purpose for implementing an activity-based cost system is to try to overcome some of the cost distortions that occur in traditional costing from product differences when there are variations in size and complexity. however, one of the disadvantages of utilizing abc is that the additional information gathering necessary to implement costing with that level of detail might be beyond the reach of some companies with resource or financial constraints. with this in mind, what kinds of industries or companies do you think would benefit most from using activity-based costing and why? in designing or modifying an accounting system to capture appropriate costs for abc, what considerations do you think would need to be made?