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More cost pools are used with ABC than under more traditional costing methods.
Activity-based costing is very useful for allocation of costs to service functions.
With ABC, cost allocations are based on activities performed and what those activities cost. Some nonmanufacturing costs that are necessary to produce the products are included with manufacturing costs in determining the cost of each product. As a result, companies who use ABC normally gain added insights into the causes of their costs.
There is no lack of software available to assist with recordkeeping related to activity-based software. A firm considering implementation of an activity-based costing and management program would have many software options to choose from.