ABC: Evolution, Problems of Implementation and ...

American Journal of Industrial and Business Management, 2012, 2, 55-63 Published Online April 2012 ( ) 55 ABC: Evolution, Problems of Implementation and Organizational Variables Anna Maria Moisello Department of Economics and Business Sciences, University of Pavia, Pavia, Italy. Email: Received January 25th, 2012; revised March 2nd, 2012; accepted March 14th, 2012 ABSTRACT This paper will reflect on the evolution of the functionality of ABC model, focusing attention on the variables that de-termine success or failure in its Implementation . To this end the paper, through the empirical and theoretical literature review, will: trace the evolution of the ABC model, while highlighting the implications of the Implementation process, analyze the concept of success in its Implementation and discuss the determinants that influence the outcome, focusing on the organizational variables that firm have to control in order to succeed with ABC. Keywords: activity based costing ; Implementation Process; Process Factors; Context Factors 1.

“activity based” since they are considered complex ver-sions of the traditional systems of cost accounting [22]. ... volved the integration of activity based costing and per-formance measurement [25] through an analysis of the common and unique features of the drivers used as de-

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  Based, Activity, Costing, Activity based costing, Activity based

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