The ABC system more accurately allocates costs because it identifies better cost drivers. The ABC system chooses cost drivers for overhead costs that have a cause-and-effect relationship between the cost drivers and the costs. Of course, Yu should continue to evaluate if better cost drivers can be found than the ones they have identified so far. By implementing the ABC system, Yu can gain a more detailed understanding of costs and cost drivers. This is valuable information from a cost management perspective. The system can yield insight into the efficiencies with which various activities are performed. Yu can then examine if redundant activities can be eliminated. Yu can study trends and work toward improving the efficiency of the activities. In addition, the ABC system will help Yu determine which programs are the most costly to operate. This will be useful in making long-run decisions as to which programs to offer or emphasize. The ABC system will also assist Yu in setting prices for the programs that more accurately reflect the costs of each program.