A managerial accountant has a significant role in designing, developing, and implementing an effective activity-based costing system. A service company's executive managers need a huge amount of information and analysis to determine the activities of each service center, as well as the methodology to develop cost pools and cost drivers. Then, write a paper to discuss the scientific steps needed to design and implement an ABC system for a service company.

1. Your suggestions for improving the efficiency and effectiveness of the ABC system.