<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-09-24T14:12:14Z</responseDate><request verb="GetRecord" identifier="oai:dspace.mit.edu:1721.1/8994" metadataPrefix="dim">https://dspace.mit.edu/server/oai/request</request><GetRecord><record><header><identifier>oai:dspace.mit.edu:1721.1/8994</identifier><datestamp>2022-01-13T07:54:36Z</datestamp><setSpec>com_1721.1_7582</setSpec><setSpec>com_1721.1_7581</setSpec><setSpec>col_1721.1_131024</setSpec></header><metadata><dim:dim xmlns:dim="http://www.dspace.org/xmlns/dspace/dim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.dspace.org/xmlns/dspace/dim http://www.dspace.org/schema/dim.xsd">
   <dim:field mdschema="dc" element="contributor" qualifier="advisor" lang="en_US">Wesley L. Harris.</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="author" lang="en_US">Otitigbe, Eto (Eto Samuel), 1977-</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="other" lang="en_US">Massachusetts Institute of Technology. Dept. of Mechanical Engineering.</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="department">Massachusetts Institute of Technology. Department of Mechanical Engineering</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="accessioned">2005-09-27T19:46:14Z</dim:field>
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   <dim:field mdschema="dc" element="date" qualifier="copyright" lang="en_US">1999</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="issued" lang="en_US">1999</dim:field>
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   <dim:field mdschema="dc" element="description" lang="en_US">Thesis (S.B.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 1999.</dim:field>
   <dim:field mdschema="dc" element="description" lang="en_US">Includes bibliographical references (leaves 61-62).</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="abstract" lang="en_US">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.</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="statementofresponsibility" lang="en_US">by Eto Otitigbe.</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="degree" lang="en_US">S.B.</dim:field>
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   <dim:field mdschema="dc" element="publisher" lang="en_US">Massachusetts Institute of Technology</dim:field>
   <dim:field mdschema="dc" element="rights" lang="en_US">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.</dim:field>
   <dim:field mdschema="dc" element="rights" qualifier="uri">http://dspace.mit.edu/handle/1721.1/7582</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en_US">Mechanical Engineering.</dim:field>
   <dim:field mdschema="dc" element="title" lang="en_US">Enablers and barriers to successful implementation of activity-based costing in the defense aircraft industry</dim:field>
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   	&lt;Title>Enablers and barriers to successful implementation of activity-based costing in the defense aircraft industry&lt;/Title>
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   	&lt;PublicationDate>1999&lt;/PublicationDate>
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    &lt;Keyword>Mechanical Engineering.&lt;/Keyword>
   	&lt;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.&lt;/Abstract>
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