haku: @author Shields, M. / yhteensä: 8
viite: 5 / 8
| Tekijä: | Shields, M. McEwen, M. |
| Otsikko: | Implementing activity-based costing systems successfully |
| Lehti: | Journal of Cost Management
1996 : WINTER, VOL. 9:4, p. 15-22 |
| Asiasana: | MANAGEMENT COSTS IMPLEMENTATION |
| Kieli: | eng |
| Tiivistelmä: | Behavioral and organizational factors play a critical role in implementing ABC. This article outlines steps to take to ensure that behavioral and organizational factors are being taken into account. According to a recent survey of companies that have implemented ABC, 25 percent reported that they did not receive financial gains from the implementations. An important reason for unsuccessful implementations of ABC is that many companies have emphasized the architectural and software design of ABC systems at the expense of behavioral and organizational issues. |
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