According to a study by Tom Kennedy (2001), certain stock market performances of ABC companies do not appear immediately, but take some time. This may be because, compared to other methods, the implementation of the ABC model is complex and time-consuming. Compared to other non-ABC companies, ABC Company's stock performance is low, so not all companies will accept the ABC model as a cost calculation method for their company. For ABC models cost pools, even the company can create an initial model, updating the cost pools could also lead to misinterpretation of data and incur additional cost management costs. It is also possible that some activity-based costs may not be relevant in some cases. decision-making scenarios, in the end, ABC models are often not maintained and their cost estimates quickly become obsolete. Companies implementing the ABC model also need to be concerned that employees rarely devote 100% of their time to production and manufacturing. The ABC model may not account for these parts purely by activities and result in cost leakage. In conclusion, not all businesses are suitable for the ABC model, and even ABC businesses can also be impacted by my ABC model and incur additional costs (Velmurugan,