Activity-based Costing (ABC) has been widely used by many companies around the world and proven able to reduce costs by 5% to 30% yet lead to revenue growth of 5% to 15%. ABC is an analytical approach to the study of activities undertaken within an organization and their associated costs/benefits. By implementing this approach, ADCA aims to deliver a value-added service to its clients by enhancing business performance and profitability. ABC will enable management to improve procing policies and understand the major cost drivers within organization. Thus, giving perspective on cause and effect of costs, in addition to accurately reporting where costs have been incurred