Despite the Obvious Advantages of ABC, Many Firms Are Still

Multiple Choice

Despite the obvious advantages of ABC, many firms are still reluctant to implement it. What are the reasons for this reluctance?
i. Uncertainty about the benefits of ABC.
ii. The opinion that the current system serves all the firm's needs.
iii. Lack of resources to implement ABC.

A) i and ii
B) ii and iii
C) i and iii
D) i, ii and iii