The activity - based costing ( ABC ) system has been used by manufacturing companies for a long period of time. Recently, the ABC system has been used by banks, insurance companies, not - for - profit organizations, government agencies, and service companies. Assume that you were hired as a cost accountant to develop a plan to implement the ABC system for one of these service organizations. Use the Internet to search for and select a service company.Create an ABC system development plan, including detailed steps needed to effectively implement the system. Then present your plan in the discussion. Your discussion response should include: A brief background on the organization's main activities. Your opinion on whether there will be any limitation on implementing the ABC system in the organization selected.