Enablers and barriers to successful implementation of activity-based costing in the defense aircraft industry

Author(s)
Otitigbe, Eto (Eto Samuel), 1977-
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Massachusetts Institute of Technology. Dept. of Mechanical Engineering.
Advisor
Wesley L. Harris.
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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).
 
Date issued
1999
URI
http://hdl.handle.net/1721.1/8994
Department
Massachusetts Institute of Technology. Department of Mechanical Engineering
Publisher
Massachusetts Institute of Technology
Keywords
Mechanical Engineering.
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