You are the new manager of a company that has always used the job-order costing system and you believe 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 university's virtual library and complemented with at least one other information resource, justify your position on 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.

Do not forget to include the corresponding citations within the text and references at the end of the contribution.