This project examines the Activity Based Costing (ABC) model and its features, analyzing its alignment with the current goals and strategies of Resmed Inc. The project recommends the adoption of the ABC model and explores the benefits of implementing it for Resmed Inc. Additionally, the project discusses another suitable management accounting tool, Supply Chain Management (SCM), which can be implemented to improve the company's functional efficiency. The aim of the project is to evaluate management models for Resmed Inc. and recommend those that will help the company improve its operations.