Activity based costing in small and medium enterprises

A. Gunasekaran, H. B. Marri, R. J. Grieve

Research output: Contribution to journalConference articlepeer-review

20 Scopus citations


The role of Small and Medium Enterprises (SMEs) in a national economy has been emphasized all over the world considering their contribution to the total manufacturing output and employment opportunities. Also, SMEs are flexible and innovative taking into account the size and business structure. Hence, there is a potential to improve the overall performance of SMEs and hence their competitiveness. Activity Based Costing (ABC) is gaining its importance in organisations which are aiming for a major share in business by improving productivity and quality. However, ABC has received little attention from SMEs inspite of the fact that it has an important role to play in improving the competitiveness of SMEs. Firstly, this paper reviews the cost management practices in SMEs. Secondly, a framework has been developed in this paper for the implementation of ABC in SMEs. Finally, some future research directions are indicated in the area of ABC in SMEs.

Original languageEnglish (US)
Pages (from-to)407-411
Number of pages5
JournalComputers and Industrial Engineering
Issue number1
StatePublished - Oct 1999
EventProceedings of the 1998 24th International Conference on Computers and Industrial Engineering - Middlesex, UK
Duration: Sep 2 1998Sep 4 1998

All Science Journal Classification (ASJC) codes

  • General Computer Science
  • General Engineering


Dive into the research topics of 'Activity based costing in small and medium enterprises'. Together they form a unique fingerprint.

Cite this