Part-A

1. Briefly discuss the features of Activity-based costing system. 2. Identify 2 specific Australian organisations that Activity-based costing system is suitable to, and explain why. 3. Discuss the potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected in 2 above.

Part-B

Choose one peer-reviewed journal article (from any country) on the: Use of your chosen costing system in a real-life organisation (i.e. a case-based empirical study). The article should be published between 2005 2020. Choose your article only after you have accessed and reviewed several relevant articles, and then choose the best article that will answer the questions below. Questions: 1. Based on your chosen costing article, briefly summarise how the costing system was designed and implemented in your real-life organisation. 2. Based on your chosen costing article, did the costing system in the study satisfy the features discussed in Part A (Q1)? Why or why not? Include examples in your answer from your costing article. 3. Based on your chosen costing article, how useful was the cost information to the internal users in the organisation? Discuss with examples from ABCcosting article. 4. Based on your literature findings, state two key lessons that would inform contemporary organisations about the practical use of your ABC costing system.

Note: Additional Information:

a) You are encouraged to choose the journal article from the following Accounting and Management Accounting Journals:

Accounting, Auditing and Accountability Journal; Journal of Management Accounting Research Journal of Applied Management Accounting Research

Must provide the chosen article.