Although, comparing ABC to ordinary cost accounting, ABC is far more intricate and thorough(Reyhanoglu, 2004). Conventional systems combine a large number of expenses into a small number of diverse overhead pools. Each of those pools under ABC is frequently divided into activities, and identifying and compiling information about them may require hundreds of inquiries. Compared to a traditional system, an ABC system employs many more statistical measures.

Furthermore, when assessing the advantages of ABC, managers will be ready to get beyond obstacles and challenges in the process of designing and implementing the system(Brown et al., 2004). When a company wishes to deploy a new system, the question of whether ABC will be more beneficial than the one it currently uses in terms of financial gains and social prestige factors-always comes up(Nguyen, 2023).

If managers of Watleys decide to incorporate ABC costing methods, how would they ensure that its integration won't affect business operations?