Pitfalls of hte Activity-Based Costing approach

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Joel Hugghins, Plant & Process Design Engineer | 1 week ago

I'm advising a startup operation within our organization and it would appear on the surface that Activity-Based Costing would be simplist and most straight-forward approach to use.  However, I've seen mention in various Lean books that ABC isn't really compatible with Lean.  Can someone articulate why?  What is the best Lean alternative to ABC if it is a problem?