PREPARING THE IMPLEMENTATION OF THE ABC SYSTEM IN THE TOURISMUNITS

Most experts agree that the implementation of ABC goes beyond analysis to identify activities and cost drivers. For implementation to be successful requires a huge amount of data, and the organization must understand the rigors of implementing ABC. Valuable contribution they provide ABC method may vary if we take into account three factors: volume, use of resources and competitive pressure. Organizations must determine when it is beneficial to implement ABC method and which is its influence on the entire value chain.