Difference Between Activity-Based Costing and Activity-Based Costing

1 - Can it be said that the activity-based costing system (ABC costing) is a mechanism that refines the cost systems?

2 - Argues in terms of the advantages provided by the use of the activity-based costing system (ABC costing) with regard to the allocation of indirect costs to products or services and the difference between the cost based on activities (activity based costing) and cost management by activities (activity based management).