Activity-Based Costing in the UK's Largest Companies: A Comparison of 1994 and 1999 Survey Results
University of Dundee
University of Edinburgh
The University of Dundee
As published in Management Accounting Research, Vol 11, No 3, September 2000
This paper reviews the results of two UK surveys of activity-based costing (ABC) in the UK's largest companies. These provide an opportunity to assess the changes which have occurred in the ABC adoption status of companies over a recent five year period. For the ABC users, some comparative information is provided on the nature of the ABC systems in use, their designers, the uses to which they have been put and the levels of success and importance which participants attribute to them. For the non-users the reasons for their lack of commitment to ABC are explored.
Key Words: Activity-based costing; Perceptions of success; Survey
JEL Classification: M40, M46Accepted Paper Series
Date posted: August 6, 2000
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