An analysis of the implemenation of activity based costing at the Water Trading Entity
| Autor: | Bvumbi, Mulalo Naome |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
Activity based costing
Traditional costing Water resources Factors influencing implementation Steps to implementation Water resource management charge Performance measurement 657.4206068 Activity-based costing South Africa Management Government policy Water supply Water Law and legislation Cost effectiveness Department of Water and Sanitation |
| Druh dokumentu: | Dissertation |
| Popis: | The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management charge remains high, raising concern. This study aimed to establish what influence ABC implementation has on this charge. Through semi-structured interviews, the study found that the steps and factors generally associated with successful ABC implementation are partially followed, but undefined duplicated activities exist, due to insufficient training and limited technology. The study found that ABC implementation has minimal influence on the increase of the charge. When deciding on the charge, factors such as capping play a role, therefore limiting ABC use. Further research on ABC implementation in government departments can be conducted to ascertain how they can adhere to policies without compromising the use of ABC and identify the skills and training needs for an effective ABC implementation Management Accounting M.A. (Accounting Sciences) |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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