by Tang Wai Yin, Kerry. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 53-55). / abstract --- p.ii / TABLE OF CONTENTS --- p.iii / CHAPTER / Chapter I --- introduction --- p.1 / Purpose --- p.1 / Scope --- p.3 / Methodology --- p.4 / Revision of Original Plan --- p.5 / Chapter II --- LITERATURE REVIEW --- p.7 / Introduction --- p.7 / Brief History of ABC --- p.8 / Definition of ABC --- p.19 / abc Model --- p.20 / Chapter III --- ASIAN PACIFIC FORUM --- p.23 / Western Environment: --- p.23 / Asian Pacific Environment --- p.26 / Organization Behavioral Contrast --- p.28 / Chapter IV --- CASE STUDY --- p.33 / The Company --- p.33 / Management Strategy --- p.35 / Product Costing --- p.35 / Pricing --- p.37 / Implementation : The Struggle --- p.38 / The Customer --- p.38 / Opportunities and Threats --- p.39 / The Human Factor --- p.41 / The Stalemate --- p.43 / The What-if Scenario --- p.44 / Chapter V --- LIMITATIONS AND CONCLUSIONS --- p.46 / Limitation --- p.46 / Conclusion --- p.48 / APPENDIX / Chapter I --- Product Cost Comparison / Traditional and ABC Approach --- p.50 / Chapter II --- Process Re-engineering Through ABC --- p.52 / BIBLIOGRAPHY --- p.53