What might explain why so many companies say that ideally they would use ABC, but...
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What might explain why so many companies say that ideally they would use ABC, but they haven't adopted it yet? An ABC system is very hard to implement and reduces profitability without providing useful information in the decision making purposes. An ABC costing system is expensive to implement and some companies may not perceive its full or true benefits. An ABC system takes time away from other valueadded activities without any compensating benefits. An ABC system is disruptive to an organization. 
What might explain why so many companies say that ideally they would use ABC, but they haven't adopted it yet?
An ABC system is very hard to implement and reduces profitability without providing useful information in the decision
making purposes.
An ABC costing system is expensive to implement and some companies may not perceive its full or true benefits.
An ABC system takes time away from other valueadded activities without any compensating benefits.
An ABC system is disruptive to an organization.
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