One of the major benefits of ABC is that there are virtually no behavioural implications of introducing such a costing system, as there is no real change in the way data are collected and analysed.

Question

Quizplus · Accepted Answer

Introducing an ABC costing system may require changes in how data is collected and analysed, as it involves identifying activities and allocating costs accordingly. This could potentially have behavioural implications, such as resistance from employees who are used to the old system or changes in how managers perceive and use cost information.

One of the Major Benefits of ABC Is That There