Activity-Based Costing, Total Quality Management and Business Process Reengineering: Their Separate and Concurrent Association with Improvement in Financial Performance‪.‬

ABSTRACT This study examines whether use of the strategic business initiatives activity-based costing (ABC), total quality management (TQM), and business process reengineering (BPR), are associated with improvement in financial performance. Top executives of 305 firms operating in the motor carrier industry furnished information regarding use of the initiatives. Dependent variable information is obtained from financial statement data filed with the U.S. government. Multiple regression analysis is used to identify the improvement in ROA associated with the use of each initiative, and concurrent use of two initiatives.