One implication of ABC systems could be that using fewer cost-driver bases reduces consumption of resources, which reduces costs. Therefore, this logic continues, managers should seek to reduce the number of cost-driver bases used. A prominent critic of ABC has stated that activitybased prescriptions for improved competitiveness usually entail steps that lead to doing less of what should not be done in the first place. “[F]ocus on reducing variation and lead time in the work itself, and costs will take care of themselves . . . get busy with the improvement process.”

Can these views be reconciled? Explain