Simple as ABC? An Examination of activity based costing (ABC) implementation in Fiji

Finau, Glen and Kuma, Clayton and Prasad, Acklesh and Ravono, Mike (2012) Simple as ABC? An Examination of activity based costing (ABC) implementation in Fiji. [Professional and Technical Reports]

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Abstract

We review the level of Activity Based Costing (ABC) in Fiji in this article. This exercise is important in furthering our understanding of the use of ABC in Fiji. ABC is a popular costing system and strategic tool for organizations in developed countries (Chenhall and Langfield-Smith 1998). However, little is known about the benefits and challenges of implementing ABC in developing countries. Such an understanding could stimulate discussion on the development or modification of ABC to suit developing country circumstances. The article also has a practical objective in informing and education organizations in Fiji regarding the benefits and challenges of ABC implementation in Fiji and also provides practical suggestions for improving and easing the implementation of ABC.

Item Type:	Professional and Technical Reports
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economics (FBE) > School of Accounting and Finance
Depositing User:	Glen Finau
Date Deposited:	22 Oct 2013 23:15
Last Modified:	25 Jul 2016 02:45
URI:	http://repository.usp.ac.fj/id/eprint/6970

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