Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

This paper contains the meaning a of Activity-Based-Costing and whether the application of this method can improve company performance and how this method affect the company. In the first part of this paper, it describes Activity-Based-Costing method and comparison between this method and...