ISSUE IF using traditional ABC IF using Time-Driven ABC

How is the Cost of Unused Capacityhandled?	This cost is assigned to the products
How are modifications made to the system to increase granularity?	add more activities (cost pools), requiring a re-surveying of employees
What Time estimates are required?	% of employees total time that is spent on each activity
Which Type(s) of drivers are used (transaction, duration)?	Both can be used but duration drivers are more expensive to measure
How costly is it to build and maintain the system?	Very expensive to build & maintain due to the high level of detail required
What effect does increasing granularity in the system have on the complexity of the system?	Exponential effect