Week 3 Discussion

INSTRUCTIONS
Each discussion should be at least one page in length, times new roman 12”, and double spaced.
 
WEEK 3 DISCUSSION 1
"Time-Driven Activity-Based Costing (ABC)" Please respond to the following:
•	Analyze the benefits and weaknesses of traditional ABC in determining accurate overhead costs over a time-driven ABC system. 
•	Evaluate how a business can achieve a competitive advantage in the marketplace through the use of ABC and how you would convince senior management that a system should be implemented.
WEEK 3 DISCUSSION 2
"Performance-focused ABC" Please respond to the following:
•	E-ACTIVITY Go to the Institute of Management Accountant- Website to read the article titled “Implementing Time-Driven Activity-Based Costing at a Medium-Sized Electronics Company,” dated Spring 2011, located athttp://www.imanet.org/PDFs/Public/MAQ/2011_Q2/maq_spring_stout%20(1).pdf.
•	From the e-Activity, identify a local medium-sized service business in your community.  Evaluate how you would implement a performance-focused ABC system in the company as described in the e-Activity.   
•	Evaluate the reasons for the selection of the cost drivers in the discussion above and the potential impact the cost drivers will have on accurately reflecting costs and overall performance of the business