Quesado, Patrícia Rodrigues; Silva, Rui - In: Journal of Open Innovation: Technology, Market, and … 7 (2021) 1, pp. 1-20
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...