AN ANALYSIS OF ACTIVITY-BASED COSTING (ABC) PROJECT IMPLMENTATIONS

摘要

Activity-Based Costing (ABC) is primary used to enhance productivity and efficiency in the business process; to help create budgets and set prices; to identify customer costs and improve customer relations; to make decisions on strategic issues; and to address external negotiation issues. ABC has been often used together with other management tools and methods depending on the overall objectives of specific initiatives. This paper analyzes ABC project implementations in various industries, identifies issues related to such implementations and offers a framework for maximum benefits.