 The initial storyboard may be as simple as slide titles on Post-It notes, which are then replaced with draft presentation slides as they are created.Storyboards also exist in accounting in the ABC System activity-based costing (ABC) to develop a detailed process flowchart which visually shows all activities and the relationships among activities.They are used in this way to measure the cost of resources consumed, identify and eliminate non-value-added costs, determine the efficiency and effectiveness of all major activities, and identify and evaluate new activities that can improve future performance.