Implementation of ABC

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 6 2   Download