An exploratory study on factors affecting Activity - Based Costing (ABC) system adoption in Vietnamese enterprises.
Cost management always plays very importance role in each enterprise, especially in the current economic and financial crisis. Activity-Based Costing (ABC) is a method of cost analysis, was introduced by Robin S. Cooper and Robert Kaplan, professors of Harvard Business School in 1988, and was descri...
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Emerald Publishing
2014-12-01
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| Serie: | Journal of International Economics and Management |
| Soggetti: | |
| Accesso online: | https://jiem.ftu.edu.vn/index.php/jiem/article/view/121 |
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