The syllabus actually asks you to be able to compare ABC with traditional absorption costing. ABC is a form of absorption costing, but it is better than traditional absorption costing because each type of overhead is absorbed based on what causes/drives the overhead. As a result it leads to more accurate costings and makes the company focus on what causes overheads, which leads to greater efficiency. The problem with ABC is that it is time-consuming to identify the causes/drivers and for some overheads it might not be possible.