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Author(s)

Bala Balachandran

Nandu Thondavadi

Activity-based costing and management (ABC/M) paradigms have caught on throughout the United States and in other parts of the world. However, the decision to initiate ABC/M is often made on the spur of the moment or as the result of success stories heard at conferences or seminars. In this paper nine common ABC/M implementation pitfalls that result in partial or unsatisfactory results are described and explored.
Date Published: 1998
Citations: Balachandran, Bala, Nandu Thondavadi. 1998. What's Going Wrong with Activity-Based Costing?. Corporate Controller.