i)'Activity based costing is clearly a superior system to conventional product costing techniques. Hence, all organisations should adopt activity based costing'. Do you agree? Explain!

ii) Discuss the differences that exist between the three types of service entities.

iii)'The human reactions to the budgeting process can have a considerable influence on an organisation's overall effectiveness.' Discuss two ways in which human reactions to budgets can have a negative impact on organisational performance.