CIMA Research

1 total work

Success and Failure of Activity-Based Techniques

by A. Friedman and Stephen R. Lyne

Published 15 June 1999

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.