TY  - BOOK
AU  -  Friedman,Andrew L
AU  - Lyne Stephen R
TI  - Success and failure of activity-based techniques : : a long-term perspective 
SN  - 9781859713372
AV  - HF5635  RRI
PY  - 1999///
CY  - London : 
PB  -  CIMA, 
KW  - Activity-based costing.
KW  - Managerial accounting
N1  - Includes references
N2  - 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
ER  -