ABCBA, The Association to
Explore ABC
and Support Initiatives with Data
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Activity
Based Costing Benchmarking Association (ABCBA) is
currently a free association of companies and organizations with
activity based costing organizations. ABCBA conducts benchmarking
studies to identify practices that improve the overall operations
of the members.
ABCBA
Mission
To identify
"Best in Class" activity based costing processes, which,
when implemented, will lead member companies to exceptional performance.
ABCBA
Objectives
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To
conduct benchmarking studies of important activity based costing
processes.
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To
create a cooperative environment where full understanding of
the performance and enablers of "best in class" activity
based costing processes can be obtained and shared at reasonable
cost.
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To
use the efficiency of the association to obtain process performance
data and related best practices from regarding activity based
costing.
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To
support the use of benchmarking to facilitate activity based
costing process improvement and the achievement of accuracy,
timeliness and efficiency.
ABCBA
Membership
The scope
of ABCBA membership includes individuals who work in the
activity based costing area of major companies and organizations.
Company membership
will be considered with respect to compliance with ABCBA
mission, goals and operating guidelines, as well as, qualification
of the organization within the scope of membership.
Participation
in specific efforts will be optional and open only to members
with costs shared by the participants. Members pay only if they
join a specific study. Currently, membership in ABCBA is
free. We reserve the right to review membership applications and
to make the final decision whether or not to accept any application.
Consulting firms are ineligible for membership.
Studies:
ABCBA
will identify and present to members opportunities to participate
in Benchmarking studies on various topics addressing issues of importance
to the activity based costing functions.
There are two types of Benchmarking studies provided:
- Consortium
studies are offered to the membership as a whole with costs
divided.
- Single
company sponsored studies addressing the interest of one member
company can be offered to other selected members for no fee.
The association will also support contract management benchmarking
efforts:
- Research
- Access public and private databases.
- Identify
study participants - Top activity based costing management organizations.
- Collect
data - Manage response collection with the participants as a
third party.
- Lead site
visits - Structured with best participants.
Roundtables:
Interest
group roundtables will be organized throughout the year. Members
will pay a nominal fee to join real and virtual roundtable discussions
that address specific activity based costing processes.
Cost:
Currently,
membership and meetings in ABCBA are FREE! Costs
of studies are shared by the participants.
To become a member of ABCBA, click below.
On-Line
sign up application
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