उत्पादों या सेवाओं के बजाय गतिविधियों (activities) को लागत आवंटित करने को क्या कहा जाता है?

Stanley Co sells gourmet food from its website and offers customers a wide variety of food products. Customers are required to select ten products which are supplied to them in a standard size box. Warehouse staff deliver the products ordered to the despatch department, who then pack the food ordered into boxes, print and attach delivery labels and arrange for a courier company to collect and deliver the parcels to customers. Courier costs are a direct cost. What is the most appropriate cost driver for despatch department costs under an activity-based costing (ABC) system?

Which of the following is a key reason why a firm would want to implement Activity Based Costing (ABC)?