The paper "Managerial Accounting and Activity-Based Costing" is a great example of an assignment on finance and accounting. I would advise the management to go ahead with the distressed finish business as it is evident that it indeed generates profits. It is noted that the primary objective of every business is the generation of profit, minimize the cost of production and enhance the company value. Additionally, it should continue with the company since it has effective cost management that enables the management to make sound decisions as far as the production level and the addition of new products are concerned.The management should provide training to the employees who are involved in the shipping, material handling. This strategy will decrease the cost of material handling as there will be efficient handling of materials and a consequent reduction in wastage of material. This will ultimately reduce the aggregate cost and hence increase the profit generation of the profit.