CPE Session 36: Sunday, August 7, 1:00 PM – 4:30 PM
How to Build and Implement ABC Systems
Description/Objectives:
This is an introductory workshop on how to implement ABC. It focuses on the steps involved in building an ABC model. The workshop will not cover the theory of ABC; it is assumed that participants have this knowledge. The techniques learned can be applied to any type of organization: profit or not-for-profit, manufacturing or nonmanufacturing. Participants can apply this knowledge to real-world applications and to enriching their teaching.
The objectives are to provide participants with the knowledge and ability to apply ABC in any type of organization and to enrich their teaching. Specifically, the objectives are to convey:
- an understanding of the steps involved in building an ABC model
- an awareness of the problems that may arise in model building
- knowledge of the tools and techniques to implement ABC
Using examples from the presenters’ experience in building ABC models, the workshop will highlight the critical phases of an ABC project, the potential problems, and the decisions that have to be made at each major step. (Please note: This workshop was presented at the 1999 and 2000 AAA Annual Meetings. The sessions were well attended, and evaluations were positive.)
Format/Structure:
The workshop will use case materials developed from the presenters’ experience in implementing ABC in eight different organizational settings.
There will be a combination of lecture, case presentation, and participant interaction in workshop exercises.
Intended Audience:
This workshop is appropriate for AAA members familiar with the theory of activity-based costing, and are interested in:
- Applying their knowledge of ABC, but have no experience in how to begin an ABC implementation.
- Enriching their cost or management accounting classes by understanding and experiencing the practical side of ABC implementation and its associated problems.
Presenters:
Gary Siegel, DePaul University
Gail Kaciuba, Midwestern State University
* Denotes special requirements or prerequisite
|
