ABC/ABM – activity‐based costing and activity‐based management

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29 citations0/0 files storedJournal of Fashion Marketing and Management

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

Purpose There is the potential to improve the competitive performance of small to medium‐sized companies (SMEs) particularly in the UK clothing and textile industry, a sector of the economy that has had little exposure to activity‐based costing and activity‐based management (ABC/ABM). Design/methodology/approach A review of the current literature relating to ABC/ABM was made, with reference to its poor take up amongst SMEs and those in the clothing and textile manufacturing sector particularly. A case study was undertaken to test the theories and assumptions in the context of SMEs in the clothing and textile industry. Findings The case study showed that there are opportunities to improve the profitability of SMEs if the findings were transposed to other similar businesses willing to invest the time and effort into setting up an ABC/ABM system. Research limitations/implications There is the opportunity for further research in other areas of business activity in the fashion industry. Practical implications This is a practical application of a financial management tool that would be useful to academia, managers in SMEs in the clothing and textile industry, government planners looking for ways to increase profitability for UK firms. Originality/value The paper takes an existing well‐known financial tool and examines its use in an area of the economy with little or no previous exposure to its benefits.

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References

1992The balanced scorecard : measures that drive performance 1992The balanced scorecard--measures that drive performance.1999Research Methodology: A Step-by-Step Guide for Beginners 1946Trade and Industry 1992Relevance Regained: From Top-down Control to Bottom-up Empowerment 1986Managing for results: Economic tasks and risk-taking decisions 1998Manufacturing strategy: a pictorial representation 1999A framework for the design and audit of an activity‐based costing system

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