IMPLEMENTING ACTIVITY BASED COSTING AMONG AUTOMOTIVE ENGINEERING INDUSTRIES IN SMALL AND MEDIUM ENTERPRISES SECTOR OF TAMIL NADU

There has been a long time discussions on which costing systems are to adopted in the Indian Manufacturing Industries especially, the industries involved in Mechanical Process. Normally, it is understood that a lot many companies is in the Automotive Engineering Industry in the SME Sector are having their costing done in a traditional method without having much progress or knowledge in the new way in which costing is being done elsewhere. On surveying the literature, the author's found a research gap that, implementation issues of ABC costing system by the Indian Automotive Engineering Industry of the SMEs need to be focused and studies need to be entertained. This study assumes significance due to high prevalence of SME's, with significant concentration of automotive engineering industries, which confers a huge relevance to a study of this sort to make concrete suggestions.