Managerial Accounting - Cost Management, ABC, Cost Centers, Cost Drivers

I will thumb up quality answers and thumb down bad ones, please explain each so I have more time to study. Managerial Accounting Study Guide, follow the Chapter format below.

Chapter 5: Identify the goals of cost management Explain how activity-based costing improves accuracy in determining the cost of products and services Identify cost centers and cost drivers in an activity-based costing system. Use activity-based costing to calculate costs of products and services