The best replacement for absorption costing is variable costing.

The best alternatives to absorption costing are rated as following:
★★★★★  variable costing
★★★★  direct costing
★★★★  marginal costing
★★★  activity based costing
★★  abc
★★  variable
★★  standard costing
★  target costing
★  full costing
  contribution margin
  variance costing

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Speaking about absorption costing, one probably shouldn't forget about marginal costing.

Other search terms related to absorption costing and their ratings are:
★★★★★ marginal costing
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