Difference Between Activity-Based Costing and Activity-Based Costing

After reading Chapter 7 of the Managerial Accounting textbook or, as alternate reading, Chapters 1 and 4 of the book ABC Costing and Budgeting: Tools for Productivity, participate in the forum by answering the following:

Can it be said that activity-based costing (ABC costing) is a mechanism that refines cost systems? 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 the management of costs by activities (activity based management).