Being able to view financial information on a product or activity level has become a competitive advantage for companies. Knowing what your limits are in price negotiations is essential as markets and competitors become desperate for new business in our ever struggling economy. Activity Based Costing (ABC) is one of the financial tools that can enable organizations to calculate and view costs, profits and process utilization on an activity level. By using a template to benchmark activity costs, organizations can reduce the required resources, man hours and required input data to build an ABC model. This will enable them to view profitability on a client, product and branch level, as well as empower them in price negotiations and annual increases. Candice Balcou will co-present with Sindi van den Berg.