Problems Caused and Solved by Activity-Based Costing in Development and Dissemination

DOI

10.2991/978-94-6463-124-1_55How to use a DOI?

Keywords

Problems caused and solved by activity-based costing in development and dissemination

Abstract

The Activity-Based Costing (ABC) method is widely utilized and expanding globally. Due to the intricacy of the operational process, however, a large number of businesses avoid employing this costing method. The purpose of this study is to evaluate and discuss the pertinent literature to investigate the benefits and drawbacks of activity-based costing in solving the cost estimation problem, as well as its advantages over traditional methods. This study claims that ABC is better adapted to a complicated and ever-changing market environment and sophisticated production methods. In addition, this article recommends additional research that focuses on the efficacy of activity-based costing in improving managerial accounting and cost control and facilitating its global deployment.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Linruyuan Tan
AU  - Jing Feng
PY  - 2023
DA  - 2023/03/29
TI  - Problems Caused and Solved by Activity-Based Costing in Development and Dissemination
BT  - Proceedings of the 2022 3rd International Conference on Big Data Economy and Information Management (BDEIM 2022)
PB  - Atlantis Press
SP  - 469
EP  - 474
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-124-1_55
DO  - 10.2991/978-94-6463-124-1_55
ID  - Tan2023
ER  -