Perceived benefits of ABCM implementation

A study reports the results of a survey soliciting preparers' and users' perceptions of the benefits associated with the implementation of activity-based cost management (ABCM). Some 69 respondents at 4 sites reported, on average, favorable results relative to technical and behavioral benefits of ABCM implementation. Respondents viewed ABCM systems as superior to traditional cost-management system in terms of 4 of 5 qualitative characteristics of accounting information. However, with respect to accessibility of information, both systems were rated mediocre at best. Evidence suggests that several of the perceived changes associated with ABCM implementation are more beneficial for some employees than for others.