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The integration of Activity-Based Costing (ABC) System and Customer Profitability Analysis (CPA) represents a strategic and powerful approach for organizations seeking to enhance their financial insights, operational efficiency, and customer-centric decision-making processes. Activity-Based Costing (ABC) is a sophisticated costing methodology that traces the actual costs of activities and resources to products or services. By assigning costs accurately to various activities, ABC provides a more precise understanding of the true cost drivers within an organization. This approach allows businesses to optimize resource allocation, reduce waste, and identify areas for cost reduction. We shall learn how the ABC sytem move along with the customer profitability analysis in this part 1 and then in part 2 we shall look at the simulation from the different past paper to enhance our understandings of the topic, @CPAKafeeroCharles #ICPAU #accountancy #cpa #cpacertification #cpacertification #accounting #acca #accacoaching #icpa #financialaccounting #finance #finance #financialreporting #finances #status #students #education #india #indian #university #college #campus #funny #tutorial #tutorials #youtube #comment #subscribe #share #like #teaching #ias #iasmotivation #ifrs #ifrsaccounting #audio #quantitativetechniques #financialmanagement #financialaccounting #financialreporting #advancedfinancialreporting #advancedfinancialmanagement #performancemanagement #businessstrategy #policies #advancedtaxation #music #comedy #football #technology #papers #exams #kaizen #socialmedia #facebook #linkedin #fmva #cfi #financialmodelling #dcf #valuation #companies #schools #onlinelearning #distancelearning #pets #politics #teams #phones #laptops #employers #intergrationofknowledge #publicsectormanagement #publicsectorreporting #employees #donnors #institutionsofhigherlearning #governments #costingsystems #customers #suppliers #payments#youtube #youtuberstutorial #quickbooks #pastel #onlineclasses #community #countries #men #women #youth #games #football #lectures #lecture #lecturer #tutorial #tutorials #tutorialyoutube #tutor #cpa