Huynh, Tandung; Gong, Guangming; Huynh, Huyhanh - In: Asian Economic and Financial Review 4 (2014) 2, pp. 173-182
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...