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Justification and implementation of activity based costing in small and medium‐sized enterprises

A. Gunasekaran (A. Gunasekaran is a Lecturer in the Department of Management, University of Massachusetts, North Dartmouth, Massachusetts, USA.)
H.B. Marri (H.B. Marri Lecturers in the Department of Manufacturing and Engineering Systems, Brunel University, Uxbridge, Middlesex, UK.)
R.J. Grieve (R.J. Grieve are Lecturers in the Department of Manufacturing and Engineering Systems, Brunel University, Uxbridge, Middlesex, UK.)

Logistics Information Management

ISSN: 0957-6053

Article publication date: 1 October 1999

8078

Abstract

There is a potential to improve the overall performance of SMEs and hence their competitiveness. Activity based costing (ABC) is gaining importance in organizations that are aiming for a major share in business by improving productivity and quality. However, ABC has received little attention from SMEs in spite of the fact that it has an important role to play in improving the competitiveness of SMEs. First, this paper reviews cost management practices in SMEs. Second, justification criteria for the implementation of ABC in SMEs are discussed. Third, a framework has been developed in this paper for the implementation of ABC in SMEs. Finally, some future research directions are presented in the area of ABC in SMEs.

Keywords

Citation

Gunasekaran, A., Marri, H.B. and Grieve, R.J. (1999), "Justification and implementation of activity based costing in small and medium‐sized enterprises", Logistics Information Management, Vol. 12 No. 5, pp. 386-394. https://doi.org/10.1108/09576059910295869

Publisher

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MCB UP Ltd

Copyright © 1999, MCB UP Limited

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