Which of the following statements about Activity Based Costing (ABC) is not true?

	A.	A byproduct of ABC implementation can improve the efficiency of operations
	B.	ABC should be implemented solely by the accountants as they are the guardians of the accounting information system
	C.	ABC may empower employees to also implement cost saving projects
	D.	Although implementation of ABC can be a refinement of a cost system, it has its limitations