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"Teaching the ABCs". (Accounting, Auditing, and Financial Reporting).(slow acceptance of activity-based costing by government entities)(Abstract)
Jason Peckenpaugh
Government Executive, April 2002, pp. 41-46.
This article discusses the federal government's efforts to implement activity-based costing in various federal agencies. Despite its use in several federal agencies, ABC has been very difficult to implement successfully. In some cases, employees view the data collection for ABC as an unnecessary burden. In other cases, ABC is viewed as a potential threat that may lead to outsourcing government services. Agencies that implement ABC systems sometimes make the system too cumbersome to use. Another obstacle is the lack of ABC advocates in the federal government. Many chief financial officers--potential advocates of ABC--are too preoccupied with obtaining clean audits. ABC requires a major cultural change from preventing fraud and abuse to reducing costs and improving ...
- ABC: a follow-up survey of CIMA members. (activity-based costing)
- Magazine article from: Management Accounting (British) Innes, John July 1, 1995 700+ words
...policies on activity-based costing, i.e. ABC (see Innes and Mitchell...use of activity-based costing and activity-based...this article the term ABC will be used as shorthand...concentrated on activity-based costing and therefore even...
- Learning to love ABC. (activity-based costing) (accountants)
- Magazine article from: Journal of Accountancy Cokins, Gary August 1, 1999 700+ words
...stumble on activity-based costing projects. Hard as...believe, activity-based costing (ABC) works best with a...scapegoats for failed ABC projects. Quite the...see that activity-based costing is not that hard to...
- ABC systems architecture: different strokes for different folks....
- Magazine article from: CMA - the Management Accounting Magazine Sharman, Paul May 1, 1998 700+ words
...designing an activity-based costing system, with a focus...assume that activity-based costing (ABC) systems make use...allocations is distorted. ABC corrects the distortion...properly in activity-based costing. Distribution Distribution...
- Will your ABC system have what it takes? While the activity-based costing...
- Magazine article from: Management Accounting Quarterly Searcy, Dewayne L. March 22, 2007 700+ words
...when activity-based costing makes sense for...implementation of an ABC system is not an...the activity-based costing concept is rather...abandon activity-based costing after the stark...against implementing ABC when publications...
- SAP AG Makes Substantial Investment in ABC Technologies for the Joint...
- Press release article from: Business Wire September 10, 1998 700+ words
...application solutions, and ABC Technologies, Inc...based, Activity-Based Costing/Management (ABC/M) software, announced...3 solution to bring ABC into the heart of operational...making. ATI activity-based costing technology is renowned...
- Those ABC blues. (views on activity-based costing)
- Magazine article from: Management Accounting (British) Maynard, Ross November 1, 1995 700+ words
...Using activity-based costing I presume...Activity-based costing falls into the...levels of output. ABC traces costs to...use of activity-based costing attributes the...and full-blown ABC.' `Yes', I...
- Is efficiency easy as ABC? (activity-based-costing as a way to measure the...
- Magazine article from: Supermarket News Nannery, Matt January 17, 1994 700+ words
...money. "Activity-based costing is one of the centerpieces...ECR," Neal said. "ABC lets retailers measure...retailer, can't do ABC on the manufacturers...information." Fans of ABC, however, said using...costs. "Activity-based costing has been around for a...
- ABC managing customer profitability: activity-based costing strategies provide...
- Magazine article from: Fleet Equipment Manning, Kenneth August 1, 2004 700+ words
...apply the basic roles of activity-based costing (ABC). The ABCs The variability of...much better results. Activity-based costing takes customer profitability management...levels of accuracy and usefulness. ABC improves the pricing function...
- ACTIVITY BASED COSTING: lessons learned implementing ABC.
- Magazine article from: Management Accounting (British) Gering, Michael May 1, 1999 700+ words
...on issues relating to implementing activity-based costing Many companies have realised the limitations...have implemented or are implementing activity-based costing (ABC). Implementing ABC is a major undertaking. Management must view...
- What ERP can offer ABC.(Technology)(activity-based costing)(Enterprise resource...
- Magazine article from: Strategic Finance Baxendale, Sidney J. Jama, Farah August 1, 2003 700+ words
...implementing an activity-based costing (ABC) system is finding...In the early days of ABC-based costing, activity cost-driver...accounting, activity-based costing is used to increase...based budgets. Before ABC, the materials handling...
Source: HighBeam Research, "Teaching the ABCs". (Accounting, Auditing, and Financial...