Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam

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Tandung Huynh; Guangming Gong; Huyhanh Huynh;
(2014)
  • Journal: Asian Economic and Financial Review,volume 4,issue 2 February,pages173-182
  • Subject: Activity-Based Costing (ABC), ABC application, Vietnamese companies, Solution

Activity-Based Costing (ABC) was developed by Robert S. Kaplan in the mid-1980s and up to now the academics, researchers as well as accounting practitioners have perceived it as the normative appropriate cost system. It has been considered as a method to overcome the sh... View more
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