Clark's commcnts about ABC implementation are valid. When designing and implementing ABC systems, managers and management accountants need to trade off the costs of the system against its benef its Adding more activities would make the system harder to understand and more costly to implement, but it would probably improve the accuracy of cost information, which, in tum, would help Plum make better decisions. Similarly, using inspection- hoars and setup-hours as allocation bases would also probably lead to more accurate cost in formation, but it would increase measurement costs.

can you explain this paragraph for me in detail please