The effect of current activity-based costing (ABC) implementation in Eskom’s finance field
| dc.contributor.advisor | Alsemgeest, L. | |
| dc.contributor.author | Torres, Rene | |
| dc.date.accessioned | 2015-08-07T06:39:46Z | |
| dc.date.available | 2015-08-07T06:39:46Z | |
| dc.date.issued | 2014-10 | |
| dc.description.abstract | 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. | en_ZA |
| dc.description.abstract | Afrikaans: Die hoofdoel van hierdie navorsingstudie was om die faktore te bepaal wat ‘n direkte invloed het op die suksesvolle implementering van Aktiwiteitsgebaseerde Kosteberekening (AGK) in die finansies afdeling van Eskom. Die sekondêre doelwitte is: • om te bepaal of AGK suksesvol ge-implementeer kan word; • om die voordele van AGK te bepaal; en • om die effek van eksterne faktore te bepaal op die suksesvolle implementering van AGK. . Doel: Om die gestelde bogenoemde doelwitte te bereik, is vraelyste en fokusgroep onderhoude by Eskom uitgevoer. Metode: Die geselekteerde werknemers is gevra om die vraelys in te vul rakende hulle ervaringe en sienings oor die huidige implementering van AGK by Eskom Verspreiding, Vrystaat netwerk. Bevindinge: Die bevindinge het aangedui dat daar nie voldoende leiding deur hoofbestuur is rakende die implementering van AGK by Eskom Verspreiding, Vrystaat netwerk. Gevolgtrekking: Duideliker en beknopte kommunikasie van bo na onder sowel as intensiewe gebruikerspesifieke opleidingshandleidings, huidige stelselverbeteringe en duideliker inter- en intrakommunikasie is tussen departemente nodig. | |
| dc.identifier.uri | http://hdl.handle.net/11660/791 | |
| dc.language.iso | en | en_ZA |
| dc.publisher | University of the Free State | en_ZA |
| dc.rights.holder | University of the Free State | en_ZA |
| dc.subject | Dissertation (MBA (Business Administration))--University of the Free State, 2014 | en_ZA |
| dc.subject | Activity-based costing | en_ZA |
| dc.title | The effect of current activity-based costing (ABC) implementation in Eskom’s finance field | en_ZA |
| dc.type | Dissertation | en_ZA |