3. Training: Training is essential for effective implementation, execution, use, and acceptance of an ABC system. Training is an ongoing process throughout the life of the project. Three groups should be addressed in designing a training program.● Management: Management must have enough knowledge about ABC and its potential benefits.● Implementers: The implementation team must have enough knowledge about technical design needs, software-modeling capabilities, and project organization.● Users: Users should understand the benefits of the ABC information system and how this information can be used in decision-making
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