In late 1980's National Association of Accountants had introduced Activity-based costing -a cost accounting technique which charges organization's indirect costs to the activities that cause the costs to be incurred and then distributes costs of activities to the products that cause the activities to be performed. Activity-based costing as a management tool has proved its relevance and found its proponents among academics and managers. Introduction of the time aspect into Activity-based costing proved that it is still attracting attention and undergoing development in order to become more accurate. The paramount goal of the implementation is to prove the increased effectiveness and superiority of cost management when using Activity-based costing. It will be achieved by allocation of overhead costs to products with the intention to determine unit costs. This process of allocation will increase the reliability of cost information and improve the information base for product decisions. Moreover, we expect that this approach will more or less alter the profit margin of individual products. This kind of information is very useful when evaluating price-related or keep/drop decisions. JEL Classifications: M40, M41, M49
In the fast moving globalized world, we are living in; change has become a must for organizations to drive their success and keep existing. Many authors have defined various definitions and methods how to manage organizational change; however the success rate for significant organizational change is quite low, only 30% of all change initiatives are successful, this is a meagre number. This paper is focused on successful models for organizational change. The research was focused on to analyse organizational change to establish: Provide a review and summary. Deliver an analysis. Develop measures of successful change. Verify the underlining factors. For that reason, the research was designed to use a combination of a qualitative and quantitative approach to collect data using surveys and personal interviews. The paper explores some of the common models that organisations adopt when implementing organisational change. Whilst organisations can (and often do) implement change without referencing any established model we wanted to improve our understanding of the key aspects that are important to ensure were in place before implementing an effective change project.
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