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This approach can not apply for two types of costs: costs of excess capacity (due to mistakes of the past) and the costs of research and development base (related to products not yet realized) to make Career in Share Market. The limits of application of ABC are also linked to increased abundance of processes, products or production lots. Clearly the use of ABC requires a significant effort for analysis. In companies manufacturing goods than in producing services (only option) is necessary to conduct the examination and to focus resources and activities critical, as the most expensive and crucial (whose consumption varies significantly between different products and whose use does not depend on volume indicators of output, products or services). Currently, only large organizations can afford the ABC. It is therefore a need for criteria to identify companies for which this methodology is more advantageous (feasibility analysis).

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