e a low prof le of ABC usage in changing their business decision. ABC changed pricing strategy was seen important because ABC innovations was f rst andРTa ble 2 Summa r y Sta tistics for Sur vey Items a nd C onstr ucts for C ha nging Business DecisionsРItem NРItem MeanРStd.РDeviationРCronbach AlphaРDecision Actions Ta kenР181Р2.65Р0.95Р0.98Р1. ABC changed processР154Р2.68Р1.02Р2. ABC changed pricing strategyР150Р2.84Р1.20Р3. ABC change process stepsР149Р2.64Р0.99Р4. ABC changed strategic focusР150Р2.83Р1.05Р5. ABC changed operationsР153Р2.79Р1.08Р6. ABC changed customer support /servicesР151Р2.69Р1.06Р7. ABC changed activities /processesР152Р2.74Р1.10Р8. ABC changed customer segments.Р151Р2.61Р0.97Р9. ABC changed distribution channels.Р144Р2.60Р0.94Р10. ABC changed pensation.Р144Р2.44Р0.93