ABC: Evolution, Problems of Implementation and Organizational Variables

Anna Maria Moisello

Department of Economics and Business Sciences, University of Pavia, Pavia, Italy..

DOI: 10.4236/ajibm.2012.22008                

Abstract

This paper will reflect on the evolution of the functionality of ABC model, focusing attention on the variables that determine success or failure in its implementation. To this end the paper, through the empirical and theoretical literature review, will: trace the evolution of the ABC model, while highlighting the implications of the implementation process, analyze the concept of success in its implementation and discuss the determinants that influence the outcome, focusing on the organizational variables that firm have to control in order to succeed with ABC.

Keywords

Activity Based Costing; Implementation Process; Process Factors; Context Factors

Conflicts of Interest

The authors declare no conflicts of interest.

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