The article discusses how a new costing method called activity based costing (ABC) was applied to the magnetic inductor in the electronic industry in Malaysia. By using ABC, the researchers were able to accurately determine the costs of different activities involved in manufacturing the inductor. They found that the most time-consuming activity was epoxy application, while the highest cost was associated with this activity as well. As a result, implementing ABC led to a more precise understanding of production costs and helped in better cost management and control.