This book covers discussions on the Basic Concepts of Management Accounting, The Evolution And Background Of Activity-Based Costing (Abc), Basic Principles And Assumptions, Difference Between Activity- Based Costing (Abc) And Traditional Costing, Identification And Classification Of Activities In Activity-Based Costing, Determining Cost Drivers In Abc, Activity Cost Collection And Classification, Abc Costing Calculation, Implementation Of Abc In Manufacturing Companies, Implementation Of Activity Based Costing In Service Organisations, Activity-Based Management (Abm) As A Development Of Activity-Based Costing (Abc), Applying Activity-Based Costing (Abc) To Support Managerial Decision- Making, Strengths, Limitations, And Challenges Of Activity- Based Costing (Abc) Adoption, Integration Of Abc With Accounting Information Systems And Digital Technology.