... collected and analyzed, the result of the above data, information will be conducted in chapter four, it also supported by the case study, and the last chapter will summarized the main ideas of the ... Cooper and Kaplan ABC is an approach which could solve some disadvantages of traditional costing systems, the actual costs of production and of the costs of related services was calculated inaccuracy ... training ABC team is analyzed because the size of this team depends on the expectation about ABC approach of the company. Initially, team should be received the guidance and instructions from the ABC...