An International Meeting of
the American Accounting Association

American Accounting Association
2006 Annual Meeting

August 6–9, 2006
Washington, D.C.

CPE Session 10: Sunday, August 6, 8:00 AM – 4:00 PM

How to Build and Implement an ABC System

This session has been canceled.

Description/Objectives:
This is a workshop on how to build and implement an ABC system. Accounting educators may be knowledgeable in the theory of Activity-Based Costing (ABC), but may not have hands-on experience in designing and building an ABC model for an organization. The workshop focuses on the steps involved in building an ABC model. It will not cover the theory of ABC; it is assumed that participants already have this knowledge. The intention is to link theory and practice. The techniques learned can be used to (1) enrich classroom presentations, (2) enable instructors to use a wider variety of ABC and ABM cases, and (3) design and build ABC systems for any type of organization.

This proposal, for a full-day CPE course, expands on the half-day ABC workshop we successfully presented at the 2005 AAA Annual Meeting. The evaluations of the 2005 half-day workshop were very positive. We expanded the course to a full day, based on participants' suggestions that we allow more time for breakout sessions that provide hands-on experience with key steps in the ABC development process.

The session is based on the presenters' experience in building ABC models for eight medical specialty associations.

Presenters:
Gary Siegel, DePaul University; Gail Kaciuba, Midwestern State University.

* Denotes special requirements or prerequisite