Activity-based costing (ABC) pilot: scope and data design

Plan an activity-based costing (ABC) pilot for {business_unit}.

Inputs:
- Products/services and channels: {products_channels}
- Activities performed: {activities}
- Cost data availability: {cost_data}
- Operational volume metrics: {volume_metrics}
- Objectives (profitability, pricing, efficiency): {objectives}

Output:
1) Pilot scope and success criteria.
2) Activity dictionary and proposed cost drivers.
3) Data collection plan (sources, owners, frequency).
4) Reporting outputs (product/customer profitability views).
5) Risks and how to keep the pilot lightweight.

Make it practical and minimum-viable.