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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1999 MCB UP Ltd. All rights reserved.
- ISSN
- 0957-6053
- DOI
- 10.1108/09576059910295869
- Publisher site
- See Article on Publisher Site
Abstract
There is a potential to improve the overall performance of SMEs and hence their competitiveness. Activity based costing (ABC) is gaining importance in organizations that are aiming for a major share in business by improving productivity and quality. However, ABC has received little attention from SMEs in spite of the fact that it has an important role to play in improving the competitiveness of SMEs. First, this paper reviews cost management practices in SMEs. Second, justification criteria for the implementation of ABC in SMEs are discussed. Third, a framework has been developed in this paper for the implementation of ABC in SMEs. Finally, some future research directions are presented in the area of ABC in SMEs.
Journal
Logistics Information Management – Emerald Publishing
Published: Oct 1, 1999
Keywords: Small‐to medium‐sized enterprises; Activity‐based costing; Cost management; Implementation