This paper discusses the importance and implementation of Activity-Based Costing (ABC) in Australian Companies. It explains the concept of ABC and its role in management productivity. The paper analyzes two research-based articles on ABC, their similarities and differences, and specific outcomes or lessons learned. The purpose of the articles is to make a significant contribution to the current research in development and enactment of ABC. The paper concludes that management accountant professionals working in Australian Companies should embrace implementation of ABC to enhance better and smooth running of the organization operations.