Challenges related to their costs in the post COVID period

  Companies face challenges related to their costs in the post COVID period. You need to select a specific industry and analyze these challenges by using management accounting tools. You are required to: 1. Critically analyze how the Activity-Based Costing (ABC) can contribute towards a more efficient management of value-creating quantities.​​​ 400 words 2. Justify your findings from Requirement 1 by providing relevant theoretical model(s) or framework(s). 400 words