THE ANSWER BELOW WAS WRITTEN BY MY CLASSMATE PLEASE RESPOND TO IT IN BY ARGUING WITH THE OPINION OR AGREEING TO IT , A PARAGRAPH OR TWO . THANKS !! Lean thinking is a management philosophy and strategy focused on creating value for the customer by eliminating waste (Braun, pg. 198)." Activity Based Costing helps companies become more green or participate in lean management styles because it helps companies make informed decisions. Chrysler is a company that adopted the ABC system in 1991 and they have reported that they have saved hundreds of millions of dollars because they simplified product designs and inefficient activities (Ness, 1995). SafetyKleen is another company that adopted the ABC system and saved $12.7 million (Ness, 1995). The ABC system helped these companies eliminate waste by focusing on non-direct costs. An example of a lean management style is the pull system. This system focuses on the production system starting when an order is received rather than production based on an estimated amount needed. Activity Based Costing allows a company to be more precise and reduce costs to a minimum. Work Cited: \"Tapping the Full Potential ofABC.\" Harvard Business Review, 1 Aug. 2014, https://hbr.org/1995/O7/tappingthefullpotentialof abc