Activity Based-Costing.

The accounting method that assigns cost to a specific activity is called activity-based costing, or ABC. The activities are grouped into cost pools, and each cost pool has a cost driver. Total overhead for the product is determined by the use of each cost pool. The goal of ABC is to eliminate non-value-added activities. The spiritual life includes many activities that contribute to spiritual growth and many that are not value-added, which reduce our spirituality. Like the accounting technique of ABC, we must continually evaluate our activities and determine their costs. 

Read Matthew 16:24-28: “What good will it be for a man if he gains the whole world, yet forfeits his soul?” (NIV). We can be consumed with activities—even good activities that help others—that sacrifice our own time with God. How hard is it to discern the difference between life’s value-added activities and non-value-added activities?