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Which of the following is least likely to be a barrier in ABC implementation?

(a) computer hardware and software problems
(b) individual resistance to change
(c) organizational resistance to change
(d) lack of senior management commitment

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Name some barriers in ABC implementation.

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(a) computer hardware and software problems
<br>ABC Implementation
<br>firms had begun to implement ABC, whereas their more recent study (1995) of the largest companies shows that just under 20 percent of respondents have adopted ABC. ...

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