Hi, sir ABC does not reduce the total OH but just the allocated amount differs. SO this is not related. but in your practice Questions of ABC Q#5 u have stated that it is an advantage. plz correct me! Thanks!
The main benefit of using ABC is that it focus’s attention on what causes the overheads, which can lead to greater efficiency and therefore a reduction in overheads.
I stress (and explain) this in the free lectures.
I do suggest that you watch the free lectures – they are a complete course for Paper F5 and cover everything needed to be able to pass Paper F5 well.