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- W2778393526 abstract "Numerous studies unveil the benefits of using activity-based costing systems (ABC) in the service industry in order to improve service quality while keeping costs under control. But, is ABC perceived as a strategic tool to improve competitive positioning and how should insurance businesses implement ABC to achieve this costing system benefits. Research on activity-based costing practices in developing countries is of limited scope. Joining knowledge obtained from literature review and previous research, this paper analyses the degree of ABC application in the Macedonian insurance industry and the related obstacles by performing a field study. The results indicate that certain organizational characteristics influence the decisions to adopt ABC methods, such as company size and product diversity. Other organization variables, such as ABC knowledge and cost structure, appear to be insignificantly related to the adoption. Furthermore, the study indicated that ABC adopters experience benefits in product pricing and cost control decisions, whereas non-adopters are discouraged due to system and behavioral issues." @default.
- W2778393526 created "2018-01-05" @default.
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- W2778393526 date "2017-12-25" @default.
- W2778393526 modified "2023-09-27" @default.
- W2778393526 title "Implementation of Activity-Based Costing Systems by the Macedonian Insurance Segment: The Influence of Organizational Factors on the Adoption Rate" @default.
- W2778393526 doi "https://doi.org/10.5296/ijafr.v7i2.12203" @default.
- W2778393526 hasPublicationYear "2017" @default.
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