Cost Control - Risk Mgmt. White Papers
Activity Based Costing: How ABC Is Used in the Organization
Overview In July 2005, a study was conducted among BetterManagement members to determine the state of Activity Based Costing (ABC). An on-line survey was completed by 528 participants from companies across various industries, sizes, geographies and job levels. The specific objective of the research was to determine how ABC is used in the organization. Over half of the respondents (55%) indicated that their companies are currently using ABC either actively or in a pilot, with another third (32%) considering use. Only one in ten (11%) has not considered use of ABC. A very small portion of companies (2%) are no longer using ABC. Not surprisingly, the use of ABC increases with company size.
| Publisher | SAS Institute | File Format | |
|---|---|---|---|
| Date Published | September 2005 | Downloads | 830 |
| Format | White Papers | ||
| Topics | |||



