DocumentCode
2492654
Title
Activity-based costing: a model for implementing change
Author
Awasthi, Vidya N.
Author_Institution
Leavey Sch. of Bus. & Adm., Santa Clara Univ., CA, USA
fYear
1994
fDate
17-19 Oct 1994
Firstpage
396
Lastpage
400
Abstract
This paper presents a framework suggested by Kurt Lewin (1951) for analyzing the change process in activity-based costing (ABC) context. Specifically, the factors for change and the resistance to change at individual and organizational levels are discussed. The paper also suggests ways to overcome the resistance to change, and a model for implementing ABC based on the action research model. Four main stages of the model (data gathering, information sharing, action planning and implementation, and feedback) are discussed with reference to ABC
Keywords
costing; economics; engineering; management; management of change; action planning; action research model; activity-based costing; change implementation; data gathering; engineering management; feedback; information sharing; organizational levels; resistance to change; Computer errors; Continuous improvement; Costing; Costs; Design engineering; Engineering management; Information technology; Manufacturing; Marketing and sales; Resists;
fLanguage
English
Publisher
ieee
Conference_Titel
Engineering Management Conference, 1994. 'Management in Transition: Engineering a Changing World', Proceedings of the 1994 IEEE International
Conference_Location
Dayton North, OH
Print_ISBN
0-7803-1955-9
Type
conf
DOI
10.1109/IEMC.1994.379902
Filename
379902
Link To Document