Feasibility of implementing ABC/M : a case study in Hong Kong

Pao Yue-kong Library Electronic Theses Database

Feasibility of implementing ABC/M : a case study in Hong Kong


Author: Tse, Wing-ning
Title: Feasibility of implementing ABC/M : a case study in Hong Kong
Degree: M.B.A.
Year: 1999
Subject: Activity-based costing -- China -- Hong Kong -- Case studies
Managerial accounting -- China -- Hong Kong -- Case studies
Hong Kong Polytechnic University -- Dissertations
Department: Dept. of Management
Pages: vii, 118 leaves : ill. ; 30 cm
Language: English
InnoPac Record: http://library.polyu.edu.hk/record=b1488452
URI: http://theses.lib.polyu.edu.hk/handle/200/4141
Abstract: Activity-based costing (ABC) and activity-based management (ABM) are the topics that generated great interest in current management accounting literature. There were numerous overseas surveys and case studies published before but limited researches have been done in an objective way to examine the preconditions of a company to go with ABC/M. This project is about studying the feasibility of implementing ABC/M in a company. Estrin's contingency grid model is chosen for analysing the company as it is comprehensive and applicable to consist ten factors grouped into two important dimensions. Therefore, it offers simplicity and clarity in use with the ease of interpreting results. Interviews were made with the senior management of the chosen company on commenting the potential benefits of ABC. According to the Erstin's model, the analysis of the interview result suggests that for the company under study, product cost distortions are likely. However, management has limited freedom to act upon corrected product cost. Therefore, ABC could be implemented but with caution. However, after considering other implementation issues, it is concluded not to implement ABC/M within the company for the time being because of inadequate management commitment and resources. Recommendations are also made for improving the data collection process in using the Estrin's model. From the case analysis, it is found that there are other important issues to consider besides focusing on two dimensions of Estrin's model. Pre-requisites are then formulated from the important implementation issues solicited from the interviews. This leads to the establishment of a framework to assess the feasibility of implementing ABC/M within a company.

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