<Li> Integrate data collection and reporting . </Li> <P> Recently, Mocciaro Li Destri, Picone & Minà (2012) proposed a performance and cost measurement system that integrates the Economic Value Added (EVA) criteria with Process Based Costing (PBC). </P> <P> Authors note that activity - based costing system is introspective and focuses on a level of analysis which is too low . On the other hand, they undescore the importance to consider the cost of capital in order to bring strategy back into performance measures . </P> <P> Applicability of ABC is bound to cost of required data capture . That drives the prevalence to slow processes in services and administrations, where staff time consumed per task defines a dominant portion of cost . Hence the reported application for production tasks do not appear as a favorized scenario . </P>

The focus in activity based costing is on