"A significant portion of the current managerial accounting literature contrasts the benefits and importance of Activity Based Costing (ABC) systems over the more Traditional absorption cost accounting systems. The tendency of making such a stark contrast should be questioned, i.e. is ABC a total unique cost accounting system, or should ABC allocation systems be seen within a wider cost accounting framework, that considers 'cost objects'; 'costing methods'; 'cost types'; 'treatment of overheads'; 'cost allocation bases' etc.?" Discuss.