ACCO 1095, Management Accounting: ACTIVITY BASED COSTING

CHALLENGES AND BENEFITS OF ACTIVITY BASED COSTING

APPLICATION OF ACTIVITY BASED COSTING IN AMERICA (TEXAS GENERAL SERVICES COMMISSION)

THE UTILIZATION OF ACTIVITY BASED COSTING MODEL IN CZECH REPUBLIC

ACTIVITY BASED COSTING IN CHINA: A CASE STUDY OF XU JI ELECTRIC CO. LTD

APPLICATION OF ACTIVITY-BASED COSTING SYSTEM ON THE AIR LINE COMPANIES
Essay:
You are required to write an extended essay of no longer than 2,000 words on the following:

1) ABC is still relevant for companies in all geographical locations critically discuss
Hints: Students should analyse the academic journals, professional (CIMA & ACCA) literature and other sources such as the economist and good quality newspapers to support your discussion.
Students should NOT: simply as assume the title of this essay is a fact, it is NOT, this is a statement. The critical analysis is KEY to this essay.
You must use the following article within your work as well as others which you have found throughout your own research, failure to do so will severely reduce your grade. We expect a minimum of five academic journal( CIMA & ACCA literature do not count as academic journals) articles to be used plus other sources mentioned above, the other articles should not be simply ones you have taken from this article:
Stratton, W., Desroches, D., Lawson, R. & Hatch, T. (2009) Activity-Based Costing: Is it still relevant? Management Accounting Quarterly. Spring, pp31-40

Note you are required to find four research studies which have examined companies within four different countries, use should try and find countries which are different in terms of culture. China, America, Tunisia and Portugal would be considered as having very different cultures, please note this is just an example.
This article must be cited in your essay and referenced in your bibliography.
ACCO 1095, Management Accounting 2012-13 14
You should use the library search tool to find this journal. This is located on the students portal under IT and library . The university has full access to this article you do NOT have to pay for it.

IMPORTANT POINTS
The essay should be properly referenced throughout using the Harvard style and have the list of references cited in the essay presented at the end of the assignment in the form of a bibliography. Students MUST use academic sources for their research. Failing to reference your work will result in a plagiarism enquiry.
1. This is an individual coursework – any collaboration beyond, perhaps, sharing information on relevant material is entirely unacceptable. This will also result in a plagiarism enquiry.
2. Sources such as Wikipedia are not acceptable as valid research sites.

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