Factors That Affect Success In Implementing Activity Based Cost Management In A Government Organization
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Factors That Affect Success In Implementing Activity Based Cost Management In A Government Organization
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Author : Scott W. Gray
language : en
Publisher:
Release Date : 2000-06-01
Factors That Affect Success In Implementing Activity Based Cost Management In A Government Organization written by Scott W. Gray and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-06-01 with categories.
In an era when the American public is focused on government financial accountability, leaders within the federal government are seeking ways to understand their costs. In December 1999, the Department of the Navy released its strategic plan to understand and manage the Total Ownership Costs of its assets and services. The plan gives local commanders the authority to choose which cost management tools to use, while strongly encouraging them to use Activity Based Cost Management (ABCM). To assist Navy commanders in their decisions, this research examines the factors affecting ABCM implementation in five divisions of one government bureau. The study categorizes the factors into behavioral, organizational, technical implementation, and work technology aids and hindrances. Relationships between a factor's presence in a division and its success in implementing ABCM indicate the factor's relevance. Technical implementation factors do not appear as relevant as factors related to behavior and work technology in driving ABCM implementations toward success or failure. However, among the factors identified, behavioral aids, such as an atmosphere of trust and cooperation; organizational aids, such as using ABCM as a tool to support innovation; and work technology aids, such as routine work processes, appear to drive ABCM toward success.
Factors That Affect Success In Implementing Activity Based Cost Management In A Government Organization A Comparative Case Study Analysis
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Author : Scott W. Gray
language : en
Publisher:
Release Date : 2000
Factors That Affect Success In Implementing Activity Based Cost Management In A Government Organization A Comparative Case Study Analysis written by Scott W. Gray and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
In an era when the American public is focused on government financial accountability, leaders within the federal government are seeking ways to understand their costs. In December 1999, the Department of the Navy released its strategic plan to understand and manage the Total Ownership Costs of its assets and services. The plan gives local commanders the authority to choose which cost management tools to use, while strongly encouraging them to use Activity Based Cost Management (ABCM). To assist Navy commanders in their decisions, this research examines the factors affecting ABCM implementation in five divisions of one government bureau. The study categorizes the factors into behavioral, organizational, technical implementation, and work technology aids and hindrances. Relationships between a factor's presence in a division and its success in implementing ABCM indicate the factor's relevance. Technical implementation factors do not appear as relevant as factors related to behavior and work technology in driving ABCM implementations toward success or failure. However, among the factors identified, behavioral aids, such as an atmosphere of trust and cooperation; organizational aids, such as using ABCM as a tool to support innovation; and work technology aids, such as routine work processes, appear to drive ABCM toward success.
Activity Based Cost Management In Government
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Author : Gary Cokins
language : en
Publisher:
Release Date : 2002
Activity Based Cost Management In Government written by Gary Cokins and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
Everything you need to streamline agency costs and expenditures. You've heard about the enormous savings potential of Activity-Based Cost Management (ABC/M) -- now it's time to put this powerful system to work in your organization. This 400+ page book guides you through every phase of activity-based accounting, from setting up a basic system through its organizational implementation. In one concise resource, you now have everything you need to streamline all aspects of your organization's costs and expenditures. Written in easy-to-understand language and clearly illustrated, Gary Cokins's book provides the financial techniques to determine the true and actual costs of services and cost rates; implement process improvements departmentally and organization-wide; evaluate the pros and cons of outsourcing and privatization decisions versus internal delivery; and align financial and budgetary activities to the organization's mission and strategic plan. As part of the Editor's Choice Series, this book is offered as a professional reference for SAS users. This title addresses concepts related to using SAS, but it is not specific to SAS and does not include SAS examples. 2001.
Measures For Activity Based Costing Success
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Author : Shafeq Hamoud M. Al-Saidi
language : en
Publisher:
Release Date : 2019
Measures For Activity Based Costing Success written by Shafeq Hamoud M. Al-Saidi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Activity Based Costing (ABC), a powerful tool in Management Accounting, provides accurate information on the costs of activities and processes, which helps the managers to take decisions that have positive impact on the organization's production. Earlier, management accountants depended on traditional cost accounting methods to obtain information on product and service costs for these decisions. ABC, now argued to be remarkably better than traditional volume based costing system, has elicited the attention of both researchers and practitioners for its involvement in decision making. Several empirical studies have been conducted to examine the importance, adoption and successful implementation of ABC, reasons for implementing, issues related to its adoption, critical success factors of ABC. An in-depth insight of cost structure of an organization, cost modelling and targeting vis-à-vis its performance is essential for the successful implementation of ABC system. Many studies have attempted to establish the variables that could measure success of ABC system. Before determining the success rate of ABC, it is crucial to address what constitutes ABC success. This paper reviews the research carried out on ABC success factors pertaining to the extent to which it is used in an organization, the variables used to measure success and its operational definitions. The review reveals that the past research has focused on the perception of the users, the frequency of usage, the use of ABC in decision making as the determinants of ABC system success. However, multiitem measures are able to measure and analyse the complex nature of the success factors better than the single-item measures.
Implementing Activity Based Management In Daily Operations
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Author : John A. Miller
language : en
Publisher:
Release Date : 1996
Implementing Activity Based Management In Daily Operations written by John A. Miller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
A practical, applications-rich guide to this new cost management methodology Implementing Activity-Based MANAGEMENT In Daily Operations John Miller's lucid presentation of the principles and practice of activity-based management and activity-based costing makes this book required reading for all managers, accountants, and financial officers. Now generally recognized as a more accurate method of determining the relative profitability of various business activities, ABM has become a valuable new tool for management decision making. Miller, whose experience includes the implementation of ABM at Fortune 500 companies, provides step-by-step guidance to its use and benefits: Overview of ABM, including basic principles, benefits, uses, various approaches, and implementation models Basic techniques of activity/product costing, with comparisons between traditional methods and ABM Activity analysis—how to define processes, activities, cost-drivers, and goals Data gathering for ABM—collection techniques and interviews Examples of real-life implementation plans and situations, drawn from a variety of organizations Ongoing system requirements, planning, and performance measurement Activity-based management and activity-based costing (ABM/ABC) have brought about a sea change in cost management systems. Growing largely out of the work of the Texas-based Consortium for Advanced Manufacturing-International (CAM-I), ABC has, according to BusinessWeek, introduced "new rules for cost management as investment justification, product costing, the total life-cycle costs of products, and how to define better measures of manufacturing performance." Since it was first introduced in 1985, ABM/ABC has evolved considerably and has been applied in service companies, utilities, telecommunications, and government agencies. The use of activity-based management techniques has resulted in a much more accurate determination of the relative profitability of various business activities and, therefore, more profitable management decisions. This clearly written, example-rich book shows managers, accountants, and financial officers how to put activity-based accounting into practice as quickly and efficiently as possible. This book includes ABM Best Practices identified by CAM-I and the American Productivity and Quality Center in a recently completed land-mark study. Implementing Activity-Based Management in Daily Operations provides step-by-step guidance on how to implement ABM at the level of daily process operations, and demonstrates, through numerous detailed examples, its benefits for cost management. Applications to a variety of organizations are covered, including service companies, government agencies, and process industries. Practical linkages between ABM/ABC and Total Quality Management and Business Process Reengineering are explained and illustrated. Implementing Activity-Based Man-agement in Daily Operations covers all aspects of ABM, from activity/product costing, through activity analysis and data gathering, to on-going system requirements and full integration. It is designed for all members of an organization involved in reaping the significant benefits of this new cost management methodology.
Cost Analysis And Activity Based Costing For Government
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Author : R. Gregory Michel
language : en
Publisher: Gfoa
Release Date : 2004
Cost Analysis And Activity Based Costing For Government written by R. Gregory Michel and has been published by Gfoa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Finance, Public categories.
A Review Of Research On Factors Influencing Implementation Success Of Activity Based Costing
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Author : Shafeq Hamoud M. Al-Saidi
language : en
Publisher:
Release Date : 2019
A Review Of Research On Factors Influencing Implementation Success Of Activity Based Costing written by Shafeq Hamoud M. Al-Saidi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Inspite of ABC's superior over traditional costing methods, its spread has remained rather slow and it has not been as widely adopted as was expected. As a result many researchers have used empirical studies in an attempt to examine how ABC could best be implemented and to find answers to the key question: why ABC implementation is successful in certain firms and not in others? Many studies provide evidence that the reason for different degrees of ABC success is the different contextual factors faced by each firm. The objective of this paper is to review the academic researches on ABC that have examined pertinent issues related to successful implementation of ABC. Through the review it seeks to identify the most important factors that are influencing success of ABC implementation, and from the review research gaps in this field will be identified. The review reveals that a majority of research emphasizes on the association between ABC success and behavioural and organizational factors such as top management support, involvement and training. Furthermore, the different factors affecting the various stages of the implementation and the degree of importance of each factor varies according to the stage of the implementation. There are very few empirical studies that have been done to examine the roles of organizational culture/structure on ABC implementation success. Moreover, in contrast to the western countries there is a dearth of studies that examines success and success factors of the implementation of ABC in the Asian context.
A Framework For Assessing Cost Management System Changes
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Author : Shannon W. Anderson
language : en
Publisher:
Release Date : 1995
A Framework For Assessing Cost Management System Changes written by Shannon W. Anderson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
Activity Based Cost And Environmental Management
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Author : Jan Emblemsvåg
language : en
Publisher: Boom Koninklijke Uitgevers
Release Date : 2001
Activity Based Cost And Environmental Management written by Jan Emblemsvåg and has been published by Boom Koninklijke Uitgevers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
It is clear that our environment is changing, and not for the better. Companies cannot ignore environmental issues anymore. Public awareness is growing, legislation is tightening, and demand for ISO 14000 compliance is rising. For many, however, the field of environmental management (including ISO 14000) is full of unfamiliar terms, high learning curves, unproductive approaches, much frustration, and often little action. If environmental management is to become widely accepted and self-motivated in industry, it must connect to the basic motivators for business: increased competitiveness and profitability. Activity-Based Cost And Environmental Management: A Different Approach to the ISO 14000 Compliance demonstrates how environmental assessment and management can be performed based upon familiar principles: cost accounting and cost management. Specifically, this book describes how the well-established Activity-Based Costing and Management principles can be extended with non-monetary environmental dimensions. The result is a single, integrated framework called Activity-Based Cost and Environmental Management that provides the tools and abilities to do both environmental management and cost management in an integrated manner and according to modern management principles. This integration of economic and environmental dimensions based upon familiar cost accounting and management principles makes it easier for decision-makers to not only include the environment in their decision-making, but also to identify, rank and prioritize opportunities for win-win situations where competitiveness is increased and environmental impact reduced at the same time. In this book, the basic concepts of Activity-Based Cost and Environmental Management are described, as well as how to make your own integrated Activity-Based Cost and Environmental Management implementations and how to get the most out of them using uncertainty distributions, Monte Carlo simulations, and sensitivity charts. Among others, the book includes chapters on environmental management and Activity-Based Costing, as well as several real-life case studies from companies for which the authors implemented Activity-Based Cost and Environmental Management systems.
The Implementation Steps Of Activity Based Costing And The Impact Of Contextual And Organizational Factors
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Author : Kip R. Krumwiede
language : en
Publisher:
Release Date : 1998
The Implementation Steps Of Activity Based Costing And The Impact Of Contextual And Organizational Factors written by Kip R. Krumwiede and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
Anderson (1995) suggests that the critical success factors change at different stages of implementation for information innovations such as ABC. Using mostly contextual and organizational factors found to be associated with ABC success in prior studies, this study tests how these factors affect ten stages of the ABC implementation process. Based on a survey of U.S. manufacturing firms, different factors become important as higher stages of ABC implementation are reached. Evidence is also found that the direction and level of importance for many factors varies by stage. For instance, a high quality information system may lead to rejecting ABC before adoption or abandoning it after implementation has started, but it also appears to enable reaching the highest implementation stage. Studies that combine ABC firms from several implementation stages to test certain success factors may distort their significance levels or reject other factors that are only important for certain stages.