The option that is not essential for the successful implementation of an ABC system is that "top managers must design the ABC system."
This is because while top management support is critical in implementing an ABC system, they do not have to be the ones to design it. This question is a multiple-choice question, and the options include:A cross-functional team should be created to design and implement the ABC system.
Top managers must support the ABC system.Top managers must design the ABC system.Top managers should ensure that ABC data is linked to how employees are evaluated and rewarded.The implementation of an ABC system requires teamwork, and so the cross-functional team should be created to design and implement the ABC system.
The team will include members from different departments who will work together to develop the system.Top management support is essential in implementing the ABC system. Their support shows that the project is a priority and can help convince other employees to adopt the new system.
The option stating that "top managers should ensure that ABC data is linked to how employees are evaluated and rewarded" is necessary since the ABC system allows for more accurate cost accounting and should impact how employees are evaluated and rewarded.
Therefore, the option that is not essential for the successful implementation of an ABC system is that "top managers must design the ABC system."