Success and Failure of Activity-Based Techniques: A Long-term Perspective (CIMA Research)

by A. Friedman and Stephen R. Lyne

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Presents six case studies of companies that have implemented ABT. Emphasises the need for ABT to be supported by senior management, to have a compelling business need, and to be integral to the whole organisational structure if it is to succeed. Some of the reasons for failure include insufficient resources, departure of key individuals, technical problems and staff resistance.

  • ISBN10 1859713378
  • ISBN13 9781859713372
  • Publish Date 15 June 1999
  • Publish Status Out of Print
  • Out of Print 5 July 2022
  • Publish Country GB
  • Imprint Chartered Institute of Management Accountants
  • Format Paperback (US Trade)
  • Pages 152
  • Language English