-stepimplementationmethodologytoperformtheirowncalculations,themanagerswereabletoverifythefigureswhichwehadrecordedindependentlyandtoobservetheagreementbetweenourcalculationsandtheirs.This“handson”approachenabledthemanagerstobetterunderstandandappreciatetheconsistencyofthesystem.Thedataanalysisyieldedindividualfindingsforeachcompany.ThesefindingswerethencomparedinordertoreachaconclusionaboutthevalueoftheIntegratedABC-EVASystemformanufacturingcompaniesingeneral.ThemorespecificobjectiveofthedataanalysiswastoinvestigatewhichfactorsmaydistortinformationprovidedbytheTCAorABCsystemwhencapitalcostsarenotallocatedorareallocatedarbitrarily.Becausefactorssuchasdiversityinproductionvolume、productsize、productcomplexity、materialandsetupsoftentendtodistortcostinformation(Cooper,),thesefactorsareexaminedcloselyforpossiblecapitalallocationdistortions.Bytracingoperatingcoststocostobjects,theABCsystem本成本。
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