Activity$-$Based Costing $($ABC$)$ has received mixed reviews in terms of its relevance and effectiveness. While some studies have shown dissatisfaction with ABC implementation, there are also case studies and anecdotal reports of organizations that have found value in ABC methods. ABC has been touted as a powerful management tool when developed correctly, providing valuable information for decision$-$making and performance measurement. However, many organizations struggle with accurately developing activity$-$based costs, leading to doubts about the credibility and usability of the information. Lack of credibility can undermine the benefits of ABC, such as measuring profitability, managing capacity, and rewarding department managers. Despite these challenges, ABC remains a topic of interest for organizations seeking to improve their cost and profit measurement systems.