(University of the Free State, 2014-10) Torres, Rene; Alsemgeest, L.
English: The main objective of this research study was to identify the factors that have a direct influence on the successful implementation of activity-based Costing (ABC) within the Eskom finance division.
The secondary objectives are:
• to determine whether ABC will be successfully implemented;
• to determine the benefits of ABC; and
• to determine the effect of external factors on the successful implementation of ABC.
Aim:
To achieve the above stated objectives, questionnaires and focus group interviews were performed within Eskom.
Method:
The selected employees were asked to respond to the questionnaire on their experience and their perceptions on the current implementation of ABC within Eskom Distribution Free State Grid.
Findings:
The findings indicated that there was not sufficient guidance from top management with regards to the implementation of ABC within Eskom Distribution Free State Grid.
Conclusion:
More clear and concise top-down communication as well as intense user specific training manuals, current system enhancements and more clear inter and intra communication between departments are necessary.