Power Secretary Irfan Ali told the committee that China State Grid was keen to invest in Pakistan's electricity distribution network through the ABC system
, while Malaysia was interested in advanced metering infrastructure (AMI) system and discussions with both were in progress.
A few researchers have tried to develop simplified costing methods, but those methods not only require a fully implemented ABC system
, but they also show that trade-offs exist between cost and accuracy.
Zaman (2009) also studied the impact of ABC system
on the overall performance of the 17 manufacturing firms in Australia which had adopted ABC.
Numerous current readings discussed the nature of ABC system
and its applicability in several types of sectors (Wegmann, 2011; Wegmann, 2008; Roztocki and Weistroffer, 2005; Kumar and Mahto, 2013; Lin and Yahalom, 2009).
aims to rectify the problem pertaining to the disarrangement in cost information.
The group focused on bus routes along Edsa commonly referred to as the ABC system
, which has three primary routes and own sets of stops.
However, another DF in this study, Janice, expressed similar concerns to those stated by Glyn and added that an ABC system
is somewhat cumbersome.
It was further pointed out that upon execution of ABC, the residents initially protested and created hurdles for the power utility but the management through camps and brochures educated these residents of the advantages this ABC system
The ABC system
, consisted of precast concrete bridge superstructure elements, ensuring the bridges could be built during the weekend closures.
Cooper and Kaplan (1988) have introduced ABC system
to address the weaknesses of the conventional costing system.
Such shortcomings, which have also been noticeable in non-healthcare organizations, are usually solved by simplifying the standard ABC system
. This has given rise to methods such as Time-Driven ABC , which restricts the use of cost drivers to time drivers or Simplified ABC , based on major simplification of the system.
However, after having used an ABC system
over longer periods of time and having experienced the advantages first hand, users start to create activities even for smaller one-hour tasks.