Enablers and barriers to successful implementation of activity-based costing in the defense aircraft industry

Activity-Based Costing, ABC, is a strategic cost-allocation method that provides enterprises with better understanding of how cost flows through their organizations. This report analyzes the implementation of ABC within various enterprises. Through case study analysis, the difficulties that arise with the implementation of ABC are revealed. The enablers and barriers to implementation of ABC are also obtained. This analysis provides guidance to optimal ABC implementation strategies. These strategies are applicable, in general, to the United States defense aircraft industry.

Department dc:contributor.department

Massachusetts Institute of Technology. Dept. of Mechanical Engineering.

Grantor dc:publisher

Massachusetts Institute of Technology

Year dc:date.issued

1999

Author dc:creator

• Otitigbe, Eto (Eto Samuel), 1977-

Advisor dc:contributor.advisor

• Wesley L. Harris.

• Mechanical Engineering.

Statement dc:rights

• M.I.T. theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. See provided URL for inquiries about permission.

Licence dc:rights.uri

• http://dspace.mit.edu/handle/1721.1/7582

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/1721.1/8994

OAI identifier oai:identifier

oai:dspace.mit.edu:1721.1/8994