search query: @author Roberts, M. / total: 10
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| Author: | Roberts, M. Silvester, K. |
| Title: | Why ABC failed and how it may yet succeed |
| Journal: | Journal of Cost Management
1996 : WINTER, VOL. 9:4, p. 23-35 |
| Index terms: | MANAGEMENT SUCCESS COSTS |
| Language: | eng |
| Abstract: | Field studies and surveys show that many implementations of activity-based costing (ABC) have failed. This article demonstrates how barriers to change both inside and outside a company can frustrate and prevent effective managerial action. Among the technical difficulties with ABC implementations are: too many or too few activities or cost drivers; an overly complex system design; reciprocal cost allocations and a lack of technical expertise in identifying activities or cost drivers. To adopt new patterns of behavior, companies need sufficient motivation and practical change strategies to enforce, energize, and mobilize the desired changes. |
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