Implementation of Activity Based Costing in Information Technology Company – A Case Study

Authors

  • C. Samuel Joseph
  • R. Maheswaran

DOI:

https://doi.org/10.33516/rb.v43i4.67-74p

Keywords:

Activity Based Costing, Small and Medium Enterprises (SMEs), Rational, Benefits, Competitive.

Abstract

In the recent years, Small and Medium businesses have been able to drive the economy and its contribution is indispensable in the South Asian countries. SME’s are known as the main source of job creation particularly in the Indian context. They are under increasing pressure to remain competitive in today’s current global economy (Owen P.Hall Jr and Charles J.McPeak, 2011). This paper intends to contribute to an increased awareness on the body of knowledge on activity based costing among the Indian Small and Medium sized Enterprises. The authors intend to discuss the conceptual model of ABC along with case study of a medium scale company in the Coimbatore region of Tamil Nadu State which is popularly called as Manchester of South India. The paper analyses both implementation practices of ABC along with its rationale and benefits that are experienced by the firm using case study method.

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Published

2018-01-01

How to Cite

Samuel Joseph, C., & Maheswaran, R. (2018). Implementation of Activity Based Costing in Information Technology Company – A Case Study. Research Bulletin, 43(4), 67–74. https://doi.org/10.33516/rb.v43i4.67-74p

Issue

Volume 43, Issue 4, January 2018

Section

Articles
Crossref
Scopus
Google Scholar
Europe PMC

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