TOPIC #1:

In what ways can Activity-Based-Costing (ABC) help a credit union or a bank you know with strategic analysis, measurement, and management of their service delivery? Depending on whether the customer uses branch tellers, automated phone systems, or internet banking, identify an ABC activity and how its associated cost driver will be measured.

TOPIC #2:

ABC implementation represents a significant challenge to management. It also requires management to make important choices with respect to the definition of "Activities" and the level of detail. Using the company you work for or any organization that you know as an example, discuss some of the behavioral issues that the management accountant must be sensitive to when thinking about implementing an ABC system.