“…ABC was originally conceptualized as an effective costing method for manufacturers, but it has been used by numerous other industries, such as hospitals and related healthcare facilities [34][35][36], by the US Postal Service [37,38], the restaurant and hotel industry [39,40], the life insurance industry [41], universities [42,43], the accounting profession [44], the banking industry [45], the energy sector [46,47], and the food production industry [48]. Large companies like Chrysler [33] and United Parcel Service (UPS) have also benefited from using ABC, particularly in the area of supply chain management [49].…”