Introducing Activity$-$Based Costing $($ABC$)$ to organizations accustomed to traditional costing methods can encounter several hurdles and resistance. One major challenge is the initial resource investment required for implementing ABC, including the cost of technology, training, and data collection. Additionally, resistance may stem from a lack of understanding or familiarity with the more complex ABC system, leading to potential employee pushback. Moreover, organizations might face resistance from managerial levels accustomed to the simplicity of traditional costing, as the transition to ABC may demand a shift in mindset and a willingness to reevaluate existing cost structures. To overcome these challenges, effective communication, comprehensive training programs, and clear demonstrations of the long$-$term benefits of ABC are crucial in facilitating a successful transition and gaining organizational buy$-$in$.$