Reynolds, A.Munkuli, C. A.Rasisi, Mufunwa Takalani2026-06-202026-06-202026-05-19Rasisi, M.T. 2026. Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers. . .https://univendspace.univen.ac.za/handle/11602/3265MCom in Cost and Management AccountingDepartment of AccountancyIn today’s highly competitive retail landscape, cost efficiency remains a critical determinant of long-term sustainability. Despite significant advancements in cost accounting techniques, many South African retailers still rely on traditional volumebased costing methods that inadequately reflect the actual resource consumption of products and services. This study evaluates the effectiveness of Activity-Based Costing (ABC) in improving cost efficiency across various retail enterprises in South Africa. Drawing on both quantitative and qualitative data, the research employs a mixed-methods approach to assess how ABC affects cost allocation accuracy, operational performance, and financial decision-making. A purposive sampling technique was used to select a representative sample of registered retail firms identified through the CIPC databases. Structured questionnaires and semi-structured interviews were conducted with financial professionals who are familiar with ABC implementation. Quantitative data was statistically analysed to detect patterns, correlations, and measurable impacts of ABC on cost efficiency, while qualitative insights will enrich understanding of contextual and strategic challenges surrounding adoption. The study is grounded in Cost Behaviour Analysis theory, which underscores the dynamic relationship between operational activity and cost drivers. Preliminary findings from similar international studies have shown positive correlations between ABC and improved cost control, profitability, and resource allocation. However, limited research exists on the localised effectiveness of ABC in the South African retail context. This study fills that gap by offering empirical evidence and practical insights for retail decision-makers, policymakers, and accounting professionals seeking to adopt more accurate and adaptive costing models. The research aims to promote financial resilience and strategic competitiveness in an increasingly volatile economic environment.1 online resource (x, 159 leaves): color illustrationsenUniversity of VendaActivity-based costing (ABC)UCTDCost EfficiencyFinancial PerformanceSouth African Retail SectorDissertationRasisi MT. Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers. []. , 2026 [cited yyyy month dd]. Available from:Rasisi, M. T. (2026). <i>Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers</i>. (). . Retrieved fromRasisi, Mufunwa Takalani. <i>"Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers."</i> ., , 2026.TY - Dissertation AU - Rasisi, Mufunwa Takalani AB - In today’s highly competitive retail landscape, cost efficiency remains a critical determinant of long-term sustainability. Despite significant advancements in cost accounting techniques, many South African retailers still rely on traditional volumebased costing methods that inadequately reflect the actual resource consumption of products and services. This study evaluates the effectiveness of Activity-Based Costing (ABC) in improving cost efficiency across various retail enterprises in South Africa. Drawing on both quantitative and qualitative data, the research employs a mixed-methods approach to assess how ABC affects cost allocation accuracy, operational performance, and financial decision-making. A purposive sampling technique was used to select a representative sample of registered retail firms identified through the CIPC databases. Structured questionnaires and semi-structured interviews were conducted with financial professionals who are familiar with ABC implementation. Quantitative data was statistically analysed to detect patterns, correlations, and measurable impacts of ABC on cost efficiency, while qualitative insights will enrich understanding of contextual and strategic challenges surrounding adoption. The study is grounded in Cost Behaviour Analysis theory, which underscores the dynamic relationship between operational activity and cost drivers. Preliminary findings from similar international studies have shown positive correlations between ABC and improved cost control, profitability, and resource allocation. However, limited research exists on the localised effectiveness of ABC in the South African retail context. This study fills that gap by offering empirical evidence and practical insights for retail decision-makers, policymakers, and accounting professionals seeking to adopt more accurate and adaptive costing models. The research aims to promote financial resilience and strategic competitiveness in an increasingly volatile economic environment. DA - 2026-05-19 DB - ResearchSpace DP - Univen KW - Activity-based costing (ABC) KW - Cost Efficiency KW - Financial Performance KW - South African Retail Sector LK - https://univendspace.univen.ac.za PY - 2026 T1 - Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers TI - Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers UR - ER -