The advantages of ABC technique are highly evident at the time when cost accounting data is hard to distinguish, because of the existence of various product ranges, machines being employed for the manufacturing of several products, several machine setups and others (Daly, 2001). In case if an organization does not function in such an atmosphere, then it might expend a high amount of money and resources on ABC instalments, just to discover that the obtained information is not excessively valuable (Liu, 2005).
Taking a step ahead, the wide array of concerns discussed in the above sections highlight that the ABC approaches are likely to tag along an uneven course in several companies, having a tendency for its effectiveness to decrease with time. So as to deal with the issues associated with ABC approach the chief way is to devise a highly intended ABC system, which generates the highly important information at a practical cost (Daly, 2001). In case if this model takes root within the corporation, then gradual expansion could be considered, during which the company only expands ahead if there is an obvious and certain advantage in doing this. The most unreasonable thing is to establish a huge and wide-ranging ABC system, as it is costly, experience the most opposition, and is the most expected to be unsuccessful in long-term.