Activity based cost systems

This research aims to extend the understanding of contingency theory and the factors influencing Activity-Based Costing (ABC) and Activity-Based Budgeting (ABB) system implementation in developing economies. Using qualitative case-based methods, the unique features of ABC/ABB implementation in three large Thai companies from telecommunications, banking and oil industries were investigated. Interviews were conducted with key personnel involved with the implementation process. The Telecommunications Company and Bank implemented ABC and the Oil Company implemented ABB.

328p runthenight04 02-02-2023 8 2   Download

Lecture Activity-Based cost systems - Nguyen Phong Nguyen. The main topics covered in this chapter include: traditional cost systems (TCS), limitations of traditional cost systems, activity-based costing: the basic idea, ABC cost systems, general procedure, cost driver rate, key step: assigning resource costs to activities,...

11p hoangquoctrung05061991 17-05-2022 77 2   Download