While ABC can be used with service industries, it can be difficult to implement because service industries do not always have repetitive individual activities.

ABC (Activity-Based Costing) is a cost accounting method that allocates indirect costs to products or services based on the activities they consume. While ABC can be used with service industries, it can be difficult to implement because service industries involve a wide range of activities that may not be repetitive. Therefore, identifying and measuring these activities accurately can be challenging, making implementation of ABC more complex in service industries.