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Research Details
What's Going Wrong with Activity-Based Costing?, Corporate Controller
Abstract
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.
Type
Article
Author(s)
Bala Balachandran, Nandu N. Thondavadi
Date Published
1998
Citations
Balachandran, Bala, and Nandu N. Thondavadi. 1998. What's Going Wrong with Activity-Based Costing?. Corporate Controller.