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Factors that may impede the introduction of ABC include a. All of the answers given b. lack of conviction by management that the benefits will
Factors that may impede the introduction of ABC include
a.
All of the answers given
b.
lack of conviction by management that the benefits will exceed the costs (note that research has shown that non-financial benefits are often high)
c.
concerns about the extensive resource requirements to implement ABC
d.
lack of understanding of what ABC is and how it can help an organisation
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