The controller of a retailer has just had a EUR 50,000 request to imple- ment an activity-based costing system quickly turned down. A senior vice president, in rejecting the request, noted, 'Given a choice, I will always prefer a EUR 50,000 investment in improving things a customer sees or experiences, such as our shelves or our store layout. How does a customer benefit by our spending EUR 50,000 on a supposedly better accounting system?" How should the controller respond? lop52