You are the new manager of a company that has always used the job costing system and you think that the other managers in the company are reluctant to change this costing system for any other existing method. Based on a professionally written article that you have found in the virtual library of the university and complemented with at least one other information resource, justify your position of changing the current costing system to the activity-based costing system, ABC, since that you think that this new system will improve decision-making capabilities within the company