According to research by Tom Kennedy (2001), some stock performances of ABC companies do not appear immediately, but require a period of time. This may be because, compared to other methods, the implementation of the ABC model is complex and time-consuming. Compared with other non-ABC companies, the stock performance of ABC company is weak, so not all companies will accept the ABC model as a cost method for their company. For ABC model cost pools, the company can also create an initial model, updating cost pools may also cause misinterpretation of data and will result in additional cost management costs, it is also possible that some costs Activity-based models may be irrelevant in some decision-making scenarios, ultimately ABC models are often not maintained and their cost estimates quickly become obsolete. Companies that implement the ABC model also have to worry about the fact that employees rarely spend 100% of their time on production and production; the ABC model may fail to account for these parts on an activity-only basis and may lead to cost losses. In conclusion, not all companies are suitable for the ABC model, and even ABC companies can be influenced by my ABC model and cause additional costs (Velmurugan,