| 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: | Department of Management |
| Pages: | vii, 118 leaves : ill. ; 30 cm |
| Language: | English |
| 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. |
| Rights: | All rights reserved |
| Access: | restricted access |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| b14884525.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 3.34 MB | Adobe PDF | View/Open |
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