The article discusses how Activity-Based Costing can be used in both marketing and manufacturing to improve cost analysis and control. It compares traditional costing methods with Activity-Based Costing systems, highlighting the benefits of the latter in allocating indirect costs more accurately. The researchers emphasize the importance of understanding cost behavior and using relevant costs and revenues for decision-making. Additionally, the article covers topics such as breakeven analysis, contribution margin, capital budgeting, return on investment, and transfer pricing in the context of integrated manufacturing and costing systems.