ABSTRACT
Activity Based Cost Management (ABCM) is seen as a suitable system for identifying the causes and consumption of costs, so as to overcome the deficiencies of traditional costing systems (Steeple and Winters, 1993). In addition to providing strategic cost information to enable organisational managers to assess the long term profitability of activities and processes within their particular organisation, this technique focuses attention on the underlying causes of cost, profit and resource consumption throughout the organisation (Johnson, 1988).
