===> Scientific Research:-
• It focus on solving problem.
• It purses a step by step logical and rigorous methode.
• It is more Objective the subjective.
===> Some Marks Of Scientific Research:-
1):- Purposiveness:-
----> Started the research with a definite aim or purpose.
----> Research findings must be beneficial for organization.
----> It will translate into less turn over, less absenteeism & increase performance level.
For Example:-
Increase in employee commitment will be beneficial for organization.
2):- Rigor:-
----> It connotes carefullness during research.
----> Chosen sample should be true represebtative of whole org.
----> Method adopted for collecting data should be appropriate.
----> Research should be free from personal and emotional bases.
3):- Testability:-
----> It refer that hypithesis must be testable.
----> Hypothesis are tentaive yet testable statement.
----> They are derived from theory or theory based.
4):- Replicability:-
----> Result should be supported again & again when some types of research is repeated.
----> It will again confidence in scientific nature of research.
----> It brings exacitude and accuracy in research findings.
5):- Act On Information:-
The most common managment reaction to an ABC report is to reduce the quantity of activity drivers used by each cost object.
===> Designing:-
----> Activities in a business consume resource.
----> Producing products or servicing customers utilize activities.
----> The business model is focussed on consumption rather than spending.
----> Consuming country resources can have numerous causes.
----> Costs pool should be homogeneous.
----> Costs in each pool arw variable.
====> Implementation:-
----> Activity identification.First activity must be identified & grouped together in activity pools.
----> Activity analysis.
----> Assignment of costs.
----> Calculate activity rates.
----> Assign cost to cost objects.
----> Prepare & distribute management report's.
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--------------What is ABC System-------------
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