Summary. This ocean activity is used to help students analyze different solutions to a real case study of the problem of using various coastal stabilization structures. It is intended to be used as a 3- small group activity in each group following a short introductory lecture on coastal processes, particularly longshore drift. A case study is a research approach used to generate an in-depth, multifaceted understanding of a complex issue in its real-world context. It is a well-established research model that is widely used in a wide variety of disciplines, including the social sciences. A case study can be defined in different ways Table.1. Activity-Based Costing A Case Study ABC activity-based costing is a costing model that identifies activities in an organization and assigns the cost of each activity resource to all products and services based on the real consumption of each: it attributes more indirect costs to overheads. direct costs. In this way, an organization,