ABC: a follow-up survey of CIMA members. (activity-based costing)

Management Accounting (UK), July, 1995 by Innes, John

A survey of members of the Chartered Association of Management Accountants to explore their views on activity-based costing (ABC) shows that 16% of the respondents are using ABC techniques, against 6% in a previous survey. Out of 89 respondents, 14 were found to be using ABC, half of whom involved their in-house accountants in the system's design. Of those organisation which did not use ABC, four had used it previously and abandoned it, while 43 were considering its use. Generally, those organisations using ABC consider it a useful costing method.

In 1990 we conducted a survey of CIMA members to explore their views and organisational policies on activity-based costing, i.e. ABC (see Innes and Mitchell, Management Accounting, October 199 1, pp. 28-30 for further details). A...

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