1. Ignoring non-value-added activities and times in the development of a value chart to improve cycle efficiency as a performance metric
2. Using an unsubstantiated designation of “non-value-added” for specific activities merely to justify the elimination of the jobs of the individuals performing those activities
3. Misclassifying batch- or product/process-level activities as unit-level to spread the costs of those activities to higher-volume products/services and, thereby, reduce the cost of lower-volume products so as to justify a reduced selling price on the lower-volume products/services
4. Selecting an inappropriate cost driver to allocate costs to products or services in a way that intentionally distorts realistic cost calculations
5. Using activity-based costing to unethically justify no longer purchasing from a particular vendor or selling to a particular customer
6. Using activity-based costing to justify not allocating corporate funds to social or environmental causes
7. Using distorted activity-based costing allocations to transfer costs from fixed-price contracts to cost-plus contracts