Optimizing the value of activity based costing system: The role of successful implementation

Ahmed Abdullah Saad Al-Dhubaibi

32 citations0/0 files storedManagement Science Letters

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

Abstract

Activity-based costing system (ABC) adopters reported different uses of the system, inconsistent amounts of benefits gained, and consequently varying levels of satisfaction with the system.This study aims to investigate the variation in the extent of use, the magnitude of benefits, and user satisfaction with the ABC.A structured questionnaire was sent to the manufacturing companies operating in Riyadh Province, Saudi Arabia.75 responses from ABC implementers were received.The results of this study show that the degree of ABC implementation success positively influences the extent of its use, the magnitude of benefits that have been obtained, and the overall user satisfaction with the system.These findings imply that irrespective of the characteristics of the company or the features of the system, the way the companies implement ABC might determine how much benefits can be gained and to what extent the system could be used.

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References

1988Measure Costs Right: Make the Right Decisions 1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing 1992Activity-based Systems: Measuring the Costs of Resource Usage 2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.1995A survey of activity-based costing in the U.K.'s largest companies 1996Managerial Accounting Research: the contributions of organizational and sociological theories 2002The association between activity-based costing and improvement in financial performance

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2020Using Agile Project Management in the Design and Implementation of Activity-Based Costing Systems 2021The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption 2022Activity-Based Costing Method as an Effort to Increase Profitability 2021Modeling Managerial Accounting Information Systems Acceptance and Intention of Retention: Activity based Costing System as an Example

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