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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

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Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

Are SMEs ready for ABC?

Author(s): Owen P. Hall, Jr., Charles. J. McPeak

Citation: Owen P. Hall, Jr., Charles. J. McPeak, (2011) "Are SMEs ready for ABC?" Vol. 11, Iss. 4, pp. 11 - 22

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Small-to-medium size enterprises (SME) are under increasing pressure to remain competitive in today’s global economy. There are a number of strategies for smaller organizations to achieve world-class levels of cost savings, market response, and efficiency. These include embracing proven supply chain management (SCM) strategies and enhanced accounting systems. This article summarizes some of the challenges—managerial and technical—associated with transitioning to an activity-based costing (ABC) model. The primary objective of the article is to introduce the rationale and mechanics behind ABC and to explore the advantages of ABC vis-a-vis traditional accounting using a case study approach.