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
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;
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
DOI :
10.1109/IEMC.1994.379902
