Allocation on basis of cogs

I think its trying to say – what are the advantages of of Activity Based Budgeting over traditional standard costing and budgeting methods.

Cogs means cost of goods sold – and I think its referring to how absorption costing will apply the overheads at a pre-determined OAR and shares the indirect costs over the production volume – whereas ABC costing (which is needed for Activity Based Budgeting assigns the cost to activities and allocates to the units in the proportion that they are responsible for the costs)