Relationship selling refers to:

a. the assignment of a single salesperson to a single customer throughout the entire sales processwhen suppliers and sellers combine their expertise and resources to create customized solutions;

b. commit to joint planning;

c. and share customer, competitive, and company information for their mutual benefit, and ultimately, the customerthe practice of building ties to customers based on a salesperson's attention and commitment to customer needs over timethe practice of using an entire team of professionals in selling to and servicing key customersthe practice of maintaining contact with a customer on a regularly scheduled basis following the initial sale of a product or service.

Activity-based costing (abc) is not truly a cost collection mechanism as much as it is an inventory valuation method. the main purpose for implementing an activity-based cost system is to try to overcome some of the cost distortions that occur in traditional costing from product differences when there are variations in size and complexity. however, one of the disadvantages of utilizing abc is that the additional information gathering necessary to implement costing with that level of detail might be beyond the reach of some companies with resource or financial constraints. with this in mind, what kinds of industries or companies do you think would benefit most from using activity-based costing and why? in designing or modifying an accounting system to capture appropriate costs for abc, what considerations do you think would need to be made?