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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.

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