publication . Article . 2014

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

Tandung Huynh; Guangming Gong; Huyhanh Huynh;
Open Access
  • Published: 01 Jan 2014 Journal: Asian Economic and Financial Review, volume 4, issue 2 February, pages 173-182
Abstract
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 shortcomings of the traditional costing. However, the application the new method as ABC is a challenge for Vietnamese companies because most of them have used traditional costing for calculating product cost. Changing from traditional costing system to ABC system will face many difficulties. In the fierce competitive business environment, along with the growth of Vietnamese companies – it means that...
Subjects
free text keywords: Activity-Based Costing (ABC), ABC application, Vietnamese companies, Solution
Powered by OpenAIRE Research Graph
Any information missing or wrong?Report an Issue