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The use of activity-based planning (ABP) in the UK Crown Prosecution Service Logo cima

  CIMA |   Free |   CIMA |   2006 |   Thought leadership

This project, as an extension of a part of the author’s doctoral research, has observed the implementation process of the activity-based costing (ABC) technique in resource planning at the UK Crown Prosecution Service (CPS), covering the period from 1995-2005. The key issue underlying the research project is whether and how ABP can be successfully used in the UK public sector.

Topics covered:
  • Management accounting: Technical: Business planning: Planning, forecasting & budgeting, Intermediate
  • Management accounting: Technical: Management reporting & analysis: Performance management, Intermediate