Technology for Light-Weight ABC in SME

Abstract

During the last 20 years most of the enterprises are adopting modern technologies – to excel in market, and to reduce costs. ABC is a method that helps to manage the costs in enterprises and to manage and understand processes of the enterprises. Traditional ABC requires an information system for finance and book-keeping. In SMEs such systems are usually not available. Therefore to do not put additional burden on SMEs book-keeping and information processing, new ways of use of ABC should be considered. Making connections between processes, cost tables and cost estimates we propose a light-weight ABC usage method, which can be implemented by using multiple non-commercial tools