Activity-based costing (ABC) can be used only with process cost systems.

Activity-based costing (ABC) is a costing methodology that can be used in both process cost systems and job cost systems. It is a more accurate way of assigning costs to products and services by identifying the specific activities that contribute to the cost and then assigning those costs to the products based on their consumption of those activities. In contrast, process costing assigns costs to products based on the average cost of each unit produced, regardless of the specific activities that went into producing them.