Appearance, disappearance and reappearance of activity based costing: a case study from a Sri Lankan manufacturing firm / Tharusha Gooneratne and Chamali Wijerathne

• Main Authors: Gooneratne, Tharusha, Wijerathne, Chamali
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2019
• Subjects: Planning. Business planning. Strategic planning; Organization; Cost effectiveness
• Online Access: http://ir.uitm.edu.my/id/eprint/29119/1/29119.pdf; http://ir.uitm.edu.my/id/eprint/29119/
• Institution: Universiti Teknologi Mara

The purpose of this paper was to identify why activity based costing (ABC) implementation in organizations at times do not continue despite their early interest, but later regain importance. Using the qualitative case study approach, the paper explored the reasons for the appearance, disappearance a...