Abstract
ABSTRACTActivity-based costing (ABC) has become popular and has been successfully implemented by several large manufacturing companies. However, no studies have been reported on the use of these costing systems in small companies. We report the results of a survey conducted to study the applicability of ABC in small manufacturing companies in Missouri. Information received on existing costing systems, production processes, level of automation, and interest in adopting ABC revealed a large theory/practice gap among Missouri's small manufacturing companies.
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