Enablers and barriers to successful implementation of activity-based costing in the defense aircraft industry
Name
47284915-MIT.pdf
Description
Full printable version
Size
4.14 MB
Format
Adobe PDF
Checksum (MD5)
bd8b10a86f56be3e78eed0a7318cf138
Author(s)
Otitigbe, Eto (Eto Samuel), 1977-
Advisor(s)
Wesley L. Harris.
Date Issued
1999
Publisher
Massachusetts Institute of Technology
Abstract
Activity-Based Costing, ABC, is a strategic cost-allocation method that provides enterprises with better understanding of how cost flows through their organizations. This report analyzes the implementation of ABC within various enterprises. Through case study analysis, the difficulties that arise with the implementation of ABC are revealed. The enablers and barriers to implementation of ABC are also obtained. This analysis provides guidance to optimal ABC implementation strategies. These strategies are applicable, in general, to the United States defense aircraft industry.
Description
Thesis (S.B.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 1999.
Includes bibliographical references (leaves 61-62).
Subjects
Mechanical Engineering.
MIT Department
Massachusetts Institute of Technology. Department of Mechanical Engineering
Terms of Use
M.I.T. theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. See provided URL for inquiries about permission.
Persistent DSpace Link
