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Surveys show that approximately 30% of companies actually use ABC. At the same time, a world-wide survey of almost 350 companies showed that 87% of

Surveys show that approximately 30% of companies actually use ABC. At the same time, a world-wide survey of almost 350 companies showed that 87% of respondents said that their ideal costing system would include some form of ABC. What are some of the reasons that explain why so many companies say that ideally they would use ABC, but havent yet adopted it?

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