SOME USES AND BENEFITS OF ABC & M
It helps to identify inefficient products, departments and activities
It helps to allocate more resources to profitable products, departments and activities
It helps to control the costs at an individual and department level
It helps to find unnecessary costs and to identify and eliminate/streamline such costs where possible
It helps fixing prices of products or services scientifically
There are many more benefits not listed here.
Also refer to “Some reasons for implementation”