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An analysis of the implemenation of activity based costing at the Water Trading Entity

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dc.contributor.advisor Julyan, Leoni
dc.contributor.advisor Foot, J.
dc.contributor.author Bvumbi, Mulalo Naome
dc.date.accessioned 2017-09-11T06:47:50Z
dc.date.available 2017-09-11T06:47:50Z
dc.date.issued 2017-02
dc.identifier.citation Bvumbi, Mulalo Naome (2017) An analysis of the implemenation of activity based costing at the Water Trading Entity, University of South Africa, Pretoria, <http://hdl.handle.net/10500/23147>
dc.identifier.uri http://hdl.handle.net/10500/23147
dc.description.abstract The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management charge remains high, raising concern. This study aimed to establish what influence ABC implementation has on this charge. Through semi-structured interviews, the study found that the steps and factors generally associated with successful ABC implementation are partially followed, but undefined duplicated activities exist, due to insufficient training and limited technology. The study found that ABC implementation has minimal influence on the increase of the charge. When deciding on the charge, factors such as capping play a role, therefore limiting ABC use. Further research on ABC implementation in government departments can be conducted to ascertain how they can adhere to policies without compromising the use of ABC and identify the skills and training needs for an effective ABC implementation en
dc.format.extent 1 online resource (viii, 117 pages) ; illustrations
dc.language.iso en en
dc.subject Activity based costing en
dc.subject Traditional costing en
dc.subject Water resources en
dc.subject Factors influencing implementation en
dc.subject Steps to implementation en
dc.subject Water resource management charge en
dc.subject Performance measurement en
dc.subject.ddc 657.4206068
dc.subject.lcsh Activity-based costing -- South Africa
dc.subject.lcsh Activity-based costing -- South Africa -- Management
dc.subject.lcsh Activity-based costing -- Government policy -- South Africa
dc.subject.lcsh Water supply -- Government policy -- South Africa
dc.subject.lcsh Water supply -- Management -- South Africa
dc.subject.lcsh Water -- South Africa -- Law and legislation
dc.subject.lcsh Activity-based costing -- South Africa -- Law and legislation
dc.subject.lcsh Activity based costing -- Management -- Employee participation -- South Africa
dc.subject.lcsh Activity based costing -- Employee participation -- South Africa
dc.subject.lcsh Activity-based costing -- South Africa -- Cost effectiveness
dc.subject.lcsh Water supply -- South Africa -- Cost effectiveness
dc.subject.lcsh South Africa -- Department of Water and Sanitation
dc.title An analysis of the implemenation of activity based costing at the Water Trading Entity en
dc.type Dissertation en
dc.description.department Financial Accounting
dc.description.degree M.A. (Accounting Sciences)


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