Overview of the Companies and the Issues Discussed The study focused on manufacturing industries based in Allahabad city in India and examined their responsiveness regarding the concept of activity-based cost (ABC) system. From the study, the issue discussed is the contribution of the ABC system on decision-making, costing, employment, training, and competitiveness of companies. The study reviews the relevance of the ABC system in companies and the need for managers in enterprises to adopt it in their operations. It is evident from the study that ABC is beneficial for companies, a factor that is also practical from the research (Salem & Mazhar, 2014). Besides evaluating the benefits of the system, the study also related to its challenges. The study also gives a holistic overview of the ABC system and the role it plays in advancing the position of enterprises among competitors. SWOT Analysis Strengths and Weaknesses In modern times, manufacturing companies have a number of strengths that they can harness to outsmart the rising competition. The strengths comprise the availability of labor, technology, and political stability. In India for instance, there is a high number of skilled labor, raw materials, and a majority of companies are stable. Fundamentally, the availability of skilled labor in India has not only improved the scale of production in manufacturing companies but has also enabled the industry to standardize production costs. As such, a number of overhead costs incurred from poorly utilized factors of production have become minimal. Over recent decades, India has enjoyed a peaceful and stabilizing democracy, which is among the strengths enjoyed by the manufacturing companies in cities such as Allahabad. Although the manufacturing sector of India enjoys strengths linked to its rising economy and technological advancements, there is a number of weaknesses that the sector experiences. Limited expertise among human resources, poor adoption of technology, and little room for expansion are some of the main weaknesses demonstrated by the manufacturing industries in India. While the country boasts to have high numbers of labor, most of them have limited expertise in various fields of production. The implication of limited expertise is an inadequacy of human resources who can provide directions concerning high-end production. Moreover, due to the limited expertise and the fact that the country is one of the developing economies, the utilization of modern technologies is still low. Therefore, many industries in the country do not enjoy the gains advanced by mechanization as evidenced by various economies in Europe, parts of Asia, and in the United States. Another weakness that hampers the productivity of manufacturing industries in India is the limited room for expansion. It is important to note that the weakness is not exclusive to companies in India, but also affects companies across the globe. The infrastructure built and used in production processes is not flexible and in case of a shift in the market, the firms may have to undertake expensive and time-consuming adjustments. Opportunities and Threats India’s growing economy, availability of resourc