基于活动的成本计算技术被称为最现实的成本计算技术，因为它直接分配或改变了资源的使用成本。在这种方式下，基于活动的成本计算将成本直接分配给产品。基于活动的成本计算技术与其他成本分摊能力(Schulze et al .，2012)完全不同。基于活动的成本计算技术是使用与成本动因或成本要素或资源相关的信息来生产产品的技术。由于在基于活动的成本计算技术中，成本是直接分配给产品的，因此管理人员在不同的产品线中识别不盈利的产品变得更加容易。
在上述四种成本核算方法中，以活动为基础的成本法最适用于Mal有限公司，该公司在生产中使用不同的生产要素。这些资源以不同的水平或不同的方式投入生产。Mal ltd的管理需要识别支持生产过程或业务管理的不同成本驱动程序。由于Mal有限公司没有定义或闲置的组织结构，因此可以很容易地采用基于活动的成本核算方法。由于Mal有限公司为特定的操作指定人员，因此成本可以直接分配给特定的产品，只有在分配员工的地方。在旺季雇佣的部分时间员工可以被支付给那些在旺季生产的产品。在活动的基础上，直接成本直接成本和间接成本应计入不同的成本动因或资源(Schulze et al .，2012)。
Activity based costing technique is termed as most realistic costing technique as it directly assignment or changer cost incurred on usage of resources. In this manner activity based costing assigns cost directly to its products. Activity based costing technique is totally different from all other costing techniques in terms of its cost allocation capabilities (Schulze et al., 2012). Activity based costing technique is the techniques that uses information related to cost drivers or cost elements or resources that is used in producing product. Since under activity based costing technique, cost are directly assigned or charged to product, therefore it became easier for management to identify unprofitable product among different product line.
Among above mentioned four costing technique, activity based costing technique is most suitable for Mal ltd as Mal ltd has different factors of production or Mal Ltd uses different resources in its production of flower. These resources contribute in production at different level or in different manner. Management of Mal ltd needs to identify different cost drivers that support production process or administration of business. Since Mal ltd does not has defined or idle organization structure therefore activity based costing can be easily adopted. Since Mal ltd has specified staff for specific operations therefore cost can be directly assigned to that particular product only where staff is assigned. Part time employees hired during peak season can be charged to those products which are manufactured during peak season. Under activity based costing direct cost are directly charged and indirect cost shall be charged to different cost drivers or resources (Schulze et al., 2012).