For a quick and easy activity based costing solution offering the benefits of ABC concepts take a look at ABC Focus. Its flexible and easy to use with a low cost of ownership making it accessible to firms of any size. If your business involves significant overhead costs from support activities that are integral to sustaining the operation but are not currently incorporated into the costings this approach may be beneficial. Costing the end products based on the activities and resources used that incur these costs provide for more realistic real costs and profitability analysis. Using these activities and cost drivers as a basis for activity based budgeting also offers significant advantages.