The strategic implications of Activity Based Costing for a manufacturing company in South Africa
| dc.contributor.author | Beukes, Ian | |
| dc.date.accessioned | 2014-10-10T08:59:44Z | |
| dc.date.available | 2014-10-10T08:59:44Z | |
| dc.date.issued | 2014-10-10 | |
| dc.description.abstract | This case study research was based on a manufacturing company competing in the packaging industry. The complex nature of this business unit provided the depth and representative elements to support the relevance of the study. The case aimed to evaluate the change in product profitability and subsequent business strategy implications once Activity Based Costing (ABC) is implemented. The initial and final stages of qualitative data collection involved the role players who represent the different business functions. This data was also supplemented with recoded financial statements. Results from the study presented the changes to profitability when ABC is applied and constructs the consequential emergence of business strategy elements identified by key stake holders. Manufacturing companies adopting this costing method will benefit from more relevant information enabling continuous improvement and pricing accuracy to ensure a competitive advantage in their market. | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/10539/15679 | |
| dc.language.iso | en | en_ZA |
| dc.subject | Activity-based costing, Cost accounting -- South Africa. | en_ZA |
| dc.title | The strategic implications of Activity Based Costing for a manufacturing company in South Africa | en_ZA |
| dc.type | Thesis | en_ZA |