1: Introduction and Overview.- 1. Introduction.- 2. Background for the Study.- 3. Key Findings.- Appendix 1: The Design of the Research Program.- 2: What We Know (and Don't Know) about ABC Implementation.- 1. The Genesis of Activity Based Costing.- 2. What We Know About ABC Implementation.- 3. What We Don't Know About ABC Implementation.- 3: The Emergence of Corporate ABC Initiatives: Towards A Model of ABC Implementation.- 1. Overview.- 2. General Motors' Adoption of ABC.- 3. General Motors' Deployment of ABC.- 4. Chrysler's Adoption of ABC.- 5. Chrysler's Deployment of ABC.- 6. A Model of ABC Implementation.- 4: Influences on, and Characteristics of, the ABC Development Teams.- 1. Overview.- 2. Becoming a Team Member.- 3. Characteristics of ABC Development Teams.- 4. Profiling the ABC Development Teams.- 5. Managerial Implications for Team Design.- 5: Factors Influencing the Performance of ABC Teams.- 1. Overview.- 2. The Model and Research Expectations.- 3. Variable Measurement.- 4. Results.- 5. Summary.- 6: Evaluating ABC Projects: Sponsors, Gatekeepers, Enablers, and Impediments.- 1. Overview.- 2. Determinants of ABC Project Outcomes.- 3. Identification and Measurement of Variables.- 4. Data Analysis.- 5. Results.- 6. Summary.- 7: Goals of ABC Implementation and Means of Attainment.- 1. Overview.- 2. Research Question.- 3. Goals for ABC Projects as the Basis for Evaluating Project Outcomes.- 4. Summary.- 8: What Have We Learned?.- 9: Where are They Now? Reflections on the Past Five Years.- 1. Overview.- 2. General Motors Corporation: The Form and Substance of ABC in 2001.- 3. Chrysler Group of Daimler-Chrysler AG: The Form and Substance of ABC in 2001.- 4. Common Themes, Uncommon Challenges.- Appendix 2: Survey of Activity Based Costing Implementation.-Appendix 3: Management Survey of Activity Based Costing Implementation.- References.
