Companies expecting to find a significant difference between their existing product cost system and ABC are often disappointed. Make sure your consultant responds to your question with case study examples. Many firms are very qualified to perform ABC or ABM consulting. Consultants typically plan the project, perform the work, create the system, report the findings, recommend next steps, and then leave with the knowledge how everything was accomplished. An alternative to consulting has recently emerged.
Coaches place a top priority on education and training.
ABM coaches assist your employees with each critical step of the implementation process so that the activity based system can be successfully sustained after the end of the project. Make sure you select a consulting firm that has a balance of experienced consultants and coaches. Avoid consulting firms that lack an experienced staff of trainers and educational materials necessary to effectively show your employees how to use ABM information for continuous improvement and decision making. Lack of training is one of the most common reasons given for flame out after the pilot project. Your choice will have a significant impact on the quality of data gathered and results achieved.