Implement an ABC system at Netflix to allocate content licensing costs to different genres.

Identify cost drivers related to licensing fees, viewership hours, and platform usage.

Allocate costs to genres like action, drama, and comedy based on their popularity and licensing costs.

Analyze genre profitability using ABC allocations and recommend strategies to optimize content acquisition and user engagement.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Licensing Fees	Amount of fees	$50,000,000
Viewership Hours	Number of hours	$30,000,000
Platform Usage	Amount of usage	$20,000,000