Editing Activity-based costing (section)

===Public sector usage===
When ABC is reportedly used in the public administration sector, the reported studies do not provide evidence about the success of methodology beyond justification of [[budgeting]] practise and existing [[service management]] and strategies.

Usage in the [[US Marine Corps]] started in 1999.<ref>[http://www.marines.mil/news/messages/Pages/MARINECORPSACTIVITYBASEDCOSTING%28ABC%29.aspx MARINE CORPS ACTIVITY BASED COSTING (ABC)]</ref><ref>{{Cite web |url=http://www.cfonet.com/article.cfm/3007694 |title=Activity-Based Costing (ABC) |access-date=31 May 2011 |archive-url=https://web.archive.org/web/20111004130300/http://www.cfonet.com/article.cfm/3007694 |archive-date=4 October 2011 |url-status=dead }}</ref><ref>[http://goliath.ecnext.com/coms2/gi_0198-49918/SAS-helps-Marine-Corps-budgets.html SAS helps Marine Corps budgets get lean]</ref><ref>[http://www.thefreelibrary.com/Energizing+cost+accounting%3A+Marine+Corps+financial+managers+conduct+a...-a0159963717 Energizing cost accounting: Marine Corps financial managers conduct a thorough analysis]</ref>

Use of ABC by the [[UK Police]] has been mandated since the 2003-04 [[UK tax year]] as part of England and Wales' National Policing Plan, specifically the Policing Performance Assessment Framework.<ref>[http://webarchive.nationalarchives.gov.uk/20100303153948/http://police.homeoffice.gov.uk/publications/finance-and-business-planning/ABC_Manual_of_Guidance2835.pdf?view=Binary Police Service National ABC Model Manual of Guidance Version 2.3 June 2007]</ref>