The study looked at how Turkish manufacturing companies manage their costs, focusing on a method called Activity Based Costing (ABC). ABC aims to provide more accurate cost information by using better cost drivers to allocate overhead costs fairly. The researchers found that out of 193 large manufacturing companies in Turkey, only 35 use traditional cost systems, while 15 have adopted ABC. However, those using traditional methods rated their systems as more successful for most applications compared to ABC users. This suggests that while ABC may be helpful for some aspects of cost management, traditional methods are still preferred by many companies in Turkey.