This report discusses the implementation of Activity Based Costing in Oohmedia Company, its features, benefits, and recommendations for effective implementation. It also explores other management tools like Time Driven Activity Based Costing. The report acknowledges the importance of management tools in companies and how they can improve performance. The report includes the company's mission, strategic objectives, and operations. The report concludes that Activity Based Costing is beneficial compared to traditional management systems and can improve decision making and product quality.