Evaluation Of The Implementation Of Activity Based Costing In A Manufacturing Company (A Case Study Of Guiness Nigeria Plc. Benin City)

ABSTRACT

A study investigated the evaluation of implementation problem associated with deployment of activity based costing in manufacturing company using a number of Case studies involving finish companies. The evaluation of the implementation of activity based costing would result in the categorization of value added and non-value added activities, from the literature review. activity based costing being a new dimension of cost alongside analysis was at first presented formerly by Professor Robert Kaplan, Robin Copper, cause and effects, Harvard Business School Press Boston, 1998. Identified the major limitation faced by organizations, the respondents in the study in order to make recommendations aimed at solving the problem of costing. Sampling was used to select 1 20 employees and (9) respondents out of the 160 respondents of the company. Data collection was done using a well-structured questionnaire. Therefore to choose the overall evaluation Of' the implementation of activity based costing in all organization, the use of ABC system of overhead allocation should be embraced all over the companies in Nigeria.