Using of Activity Based Cost (ABC) in Small and Medium Companies

Submitted Assignment from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 60, University of Wolverhampton, course: MA in Management, language: English, abstract: The aim of this paper is to give critical analysis and applicability of Activity Based Costing (ABC) methodology. The paper is divided into three main parts. The first part identifies key techniques and approach in ABC costing. The second part assesses the relevance of ABC, based on current debates and study done. The third and final section assesses the applicability of ABC costing to small and medium sized enterprises.