Management accounting & control
Implementing Activity-Based Costing
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Handboek Management Accounting, 2010
This Statement on Management Accounting (SMA) provides an overview of the approach to designing and implementing an ABC system. The principles contained in this SMA are applicable to any organization, regardless of size or industry. It provides those considering implementing an ABC system with information regarding: The roles and responsibilities of management accountants in ABC projects; The need for behavior change management when implementing an ABC system; How to design and implement an ABC system; How to plan an ABC project implementation; How to ensure sustainability of an ABC system; and How to evaluate ABC software.
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