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Erschienen in:
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2024 | OriginalPaper | Buchkapitel

Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises

verfasst von : Nguyen Thi My An, Nguyen Thi Thanh Thuy

Erschienen in: Proceedings of the 4th International Conference on Research in Management and Technovation

Verlag: Springer Nature Singapore

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Abstract

The research content of the thesis is to identify and measure the factors affecting activity-based costing (ABC) method in Mekong Delta’s enterprises. Besides, the study also examines the moderator role of transformational leadership styles in these links. Paper detecting indicates that there have been three factors impacting ABC method in Mekong Delta’s enterprises. These factors include competitive strategy, the awareness of ABC method and cost structure. In addition, transformational leadership styles positively regulate the above factors. With the above research results, business administrators can refer to the implementation of ABC method to create appropriate and useful information to enhance cost control as well as to serve management, and contribute contributing to the increase of enterprise value and sustainable development.

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Vorheriges Kapitel Accounting Information Quality Under the Influence of Transformational Leadership in Vietnam
Nächstes Kapitel Feature Selection in Tax Management: Enhancing Efficiency and Accuracy
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Metadaten
Titel
Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises
verfasst von
Nguyen Thi My An
Nguyen Thi Thanh Thuy
Copyright-Jahr
2024
Verlag
Springer Nature Singapore
Buch
Proceedings of the 4th International Conference on Research in Management and Technovation

Print ISBN: 978-981-9984-71-8

Electronic ISBN: 978-981-9984-72-5

Copyright-Jahr: 2024

DOI
https://doi.org/10.1007/978-981-99-8472-5_22

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