Independent of the economical climate, there is an increasing necessity for companies to have transparency of cost in general and insight in the aspects influencing these costs. The world is getting smaller and competition is growing.

The objective of the white paper is to provide understanding on how activity-based costing or even better activity-based management can help to gain this knowledge, how it can be used to the advantage, but also what the limitations are. So the objective of the paper is to answer the central question: is activity-based costing an expired hype or an undervalued tool?