Answer
Top managers provide leadership that is needed to properly motivate all employees to embrace the need to implement ABC. Top managers also have the authority to link ABC data to the employee evaluation and reward system. Cross-functional employees are also important because they possess intimate knowledge of operations that is needed to design an effective ABC system. Tapping the knowledge of cross- functional employees also lessens their resistance to ABC because they feel included in the implementation process.
Work Step by Step
As given above
