Implement an ABC system at Disney to allocate costs to its theme park attractions.

Identify cost drivers related to maintenance, staff, and utilities for attractions.

Allocate costs to different attractions based on their operational intensity and visitor numbers.

Analyze attraction profitability using ABC allocations and recommend strategies to enhance visitor experience and operational efficiency.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Maintenance	Number of maintenance hours	$18,000,000
Staff	Number of staff	$12,000,000
Utilities	Utility usage	$10,000,000