Initially, managers usually lose confidence that the benefits of the ABC system can really outweigh the costs, for example, this may not be applicable for small businesses where costs can outweigh the benefits. Furthermore, some managers may not be aware of the ABC system and do not know how such a system can increase the success of an organization, for example, some managers may not be curious about the current trends occurring in the new costing system. Furthermore, the organization may be reluctant to accept changes among managers and employees, for example, some employees may resist changes in an organization due to the inability to handle new technologies. Ultimately, concerns may still arise when attempting to consider the large resource requirements to implement ABC, for example, small businesses often require large capital funds when investing in an IT system for ABC.