Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Implementing ABC: An Australian Feasibility Study

Implementing ABC: An Australian Feasibility Study Activity‐based costing systems have been one of the most important innovations in accounting practice in recent years, yet we know little about the practical difficulties associated with the design and implementation of such systems. This study examines the objections put forward in the management accounting literature, which suggest that costs outweigh benefits in ABC implementations. The arguments are developed in the context of an Australian feasibility study. Encouraging lessons from the study suggest that a systematic approach to the implementation of ABC will yield significant benefits. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Implementing ABC: An Australian Feasibility Study

Download PDF
11 pages

Loading next page...
 
/lp/wiley/implementing-abc-an-australian-feasibility-study-evfURPK8yq
Publisher
Wiley
Copyright
© 1996 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.1996.tb00016.x
Publisher site
See Article on Publisher Site

Abstract

Activity‐based costing systems have been one of the most important innovations in accounting practice in recent years, yet we know little about the practical difficulties associated with the design and implementation of such systems. This study examines the objections put forward in the management accounting literature, which suggest that costs outweigh benefits in ABC implementations. The arguments are developed in the context of an Australian feasibility study. Encouraging lessons from the study suggest that a systematic approach to the implementation of ABC will yield significant benefits.

Journal

Australian Accounting Review – Wiley

Published: Sep 1, 1996

References

  • Implementation of ABC Systems By UK Companies
    Bailey, Bailey
  • The Rise of Activity‐Based Costing — Part One: What is an Activity‐Based Cost System?
    Cooper, Cooper
  • The Rise of Activity‐Based Costing — Part Three: How Many Cost Drivers Do You Need, and How Do You Select Them?
    Cooper, Cooper
  • A Structured Approach to Implementing ABC
    Cooper, Cooper
  • Activity‐Based Information: A Blueprint for World‐Class Management Accounting
    Johnson, Johnson
  • One Cost System Isn't Enough
    Kaplan, Kaplan
  • From the Editor
    Pryor, Pryor
  • Glossary of Activity‐Based Management
    Raffish, Raffish; Turney, Turney
  • Are You Distorting Costs By Violating ABC Assumptions?
    Roth, Roth; Borthick, Borthick
  • The Evolution of Activity‐Based Costing
    Troxel, Troxel; Weber, Weber
  • A Quantitative Review of Research Design Effects on Response Rates to Questionnaires
    Yu, Yu; Cooper, Cooper