Nana Lowe

The ascendancy of today’s globalized world is subjecting companies to ever stiffer competition, making their very existence dependent on their resilience in the face of competitiveness. This means that competitors in both the private and public sectors are faced with new demands in terms of organizational strategies, and must now think about how to evolve their management tools. Aware that performance measurement is an essential element in the decision-making process at Cameroon Télécommunications, we set out to conceptualize a cost accounting model based on the ABC method, To achieve this, we first identified the weaknesses of existing tools, and then sketched out an operating model of the ABC method as applied to Camtel.