Activity based costing approach to systems development and implementation.

• Main Author: Ooi, Ginny Huey Jiun.
• Other Authors: Nanyang Business School
• Format: Theses and Dissertations
• Language: English
• Published: 2010
• Subjects: DRNTU::Business::Information technology::Special systems or programs
• Online Access: http://hdl.handle.net/10356/42574
• Institution: Nanyang Technological University

Many organizations are in the process of replacing legacy systems with large, integrated systems using new technological platforms. Accurate estimation of project resources required, and appropriate allocation of actual development and implementation costs to users are two critical issues faced. This study proposes an activity based costing (ABC) approach to estimating and recovering system development and implementation costs. We develop the design and implementation methodology for ABC model, and present an example of the application of the methodologies in developing an ABC model for one organization.