Success and failure of activity-based techniques : a long-term perspective /

Friedman, Andrew L

Success and failure of activity-based techniques : a long-term perspective / Andrew L Friedman and Stephen R Lyne - vii, 140 pages

Includes references.

Presents six case studies of companies that have implemented ABT. Emphasises the need for ABT to be supported by senior management, to have a compelling business need, and to be integral to the whole organisational structure if it is to succeed. Some of the reasons for failure include insufficient resources, departure of key individuals, technical problems and staff resistance

9781859713372


Activity-based costing.
Managerial accounting

HF5635 / RRI