Produk

Activity Based Costing (ABC) can provide improved information strategic decisions. While ABC has been increasingly adopted there is evidence that, for some organizations, promise gains have not eventuated. It appears that main difficulties in adopting ABC derive from implementation issues rather than the technical design of the system. Three variable independent and two variable dependent in this study. Training, clarity of objectives and top management support are independent variable. Cognitive conflict and affectives conflict are dependent variable. This study examines the role of conflict in ABC implementation. It is argued that attention to ABC behavioral implementation enhances cognitive conflict that is than associated with successful ABC application. Lack of attention to these factors generates affective conflict that is associated with less successful applications. Result of an empirical study of 46 workers in the PT. Telekomunikasi Indonesia Tbk, indicated that support top management significant positive with dependent variable cognitive conflict an affective conflict.