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Identify a company who has used Activity Based Costing and report what the company said
about ABC's benefits in increasing knowledge and/or increasing shareholder value. If your
company has used it, please share your experiences.
Solution
activity-based costing (ABC) at Xu Ji Electric Co. Ltd (Xu Ji), a large Chinese manufacturing
company. Xu Ji is a state-owned enterprise (SOE), turned public limited company (PLC). The
company piloted ABC implementation in one of its main production divisions in December
2001, when ABC concepts were at a theoretical level in China (Liu and Pan, 2007). Two more
attempts to extend the use of ABC in one of its subsidiaries and sales functions took place in
2005 and 2008. Major events took place during the latter research endeavour, including two
major acquisitions

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