As a management tool, ABC is useful to certain organizations only. It depends on the type of management style the organization is adopting. The cost of implementation is high and the neccessity of having so much activities are questionable too. An effective and efficient ABC implementation depends highly on how it fits to the organization culture and management methods.
A good ABC implementation should include only adequate activities and ignore immaterial activities - focus on systematic way of generating data from the activities - the costs vs benefits analysis must conducted.