Activity-based costing systems and traditional costing systems will produce the same results for product cost and profitability, although they use different methods of calculation.

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Activity-based costing (ABC) focuses on identifying and assigning costs to specific activities and then allocating those costs to products based on the amount of activity they require. Traditional costing systems, on the other hand, allocate costs to products based on a predetermined, unit-based cost driver. This can lead to differences in product costs and profitability between the two methods, especially when products have different levels of complexity and require different amounts of resources to produce. ABC also allows for more accurate cost analysis and identification of cost drivers, which can help in making better business decisions.

Activity-Based Costing Systems and Traditional Costing Systems Will Produce the Same