How to cite this paper
Tran, T & Thao, N. (2020). Factors affecting the application of ABC costing method in manufacturing firms in Vietnam.Management Science Letters , 10(11), 2625-2634.
Refrences
Amiri, N., & Khmidi, S. (2019). Implementing Time-Driven Activity-Based Costing (TDABC) in out-patient nursing de-partment: A case from UAE. Management Science Letters, 9(3), 365-380.
Ramezani, A. R. (2015). Barriers to Implementing Activity-Based Costing in Listed Companies on Tehran Stock Ex-change. ICP Business, Economics and Finance, 2, 27-34.
Chouhan, V., Soral, G., & Chandra, B. (2017). Activity based costing model for inventory valuation. Management Science Letters, 7(3), 135-144.
Cotton, W. D., Jackman, S. M., & Brown, R. A. (2003). Note on a New Zealand replication of the Innes et al. UK activity-based costing survey. Management Accounting Research, 14(1), 67-72.
Cooper, R., & Kaplan, R. S. (1988). How cost accounting distorts product costs. Strategic Finance, 69(10), 20.
Dubihlela, J., & Rundora, R. (2014). Employee training, managerial commitment and the implementation of activity based costing; Impact on performance of SMEs. International Business & Economics Research Journal (IBER), 13(1), 27-38.
Eckstein O. (1958). Water resource development: The Economics of Project Evaluation. Cambridge, MA, Harvard Univer-sity Press.
Fladkiear, H., & Jensen, E. (2011). The ABC – Paradox: Is Time driven ABC relevant for Small and Medium – sized Enter-prises? Business and Management Working Paper Series, No 2, page 1-25.
Gordon, L. A., & Miller, D. (1976). A contingency framework for the design of accounting information systems. In Readings in accounting for management control (pp. 569-585). Springer, Boston, MA.
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, organizations and society, 22(2), 105-122.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. New Jersey: Pearson Aca-demic.
Horngren C. T., Datar, Srikant M., & Foster G. (2003). Cost Accounting: A Managerial Emphasis. Pearson Education, Inc.
https://www.sggp.org.vn/tong-dieu-tra-kinh-te-nam-2017-tai-tphcm-so-luong-doanh-nghiep-phat-trien-nhanh-hieu-qua-thap-493952.html
Hanley, N., & Spash, C.L. (1993). Cost – Benefits analysis and the environment. Edward Elgar Northampton, MA USA.
Huỳnh, T.D., & Gong, G. (2014). Factors affecting ABC diffusion in SMEs – A survey in Viet Nam, Ciência e Técnica Vitivinícola, Printed in Portugal, 29(9), 224-254.
Huỳnh, T.D., Gong, G., & Hạnh, H.H. (2014). Suggest solutions for diffusion and implementation of Activity – Based Costing in Viet Nam. Asian economic and Financial Review, 4(2), 173-182.
Huynh, T., Gong, G., & Tran, P. (2013). Integrating ABC with standard costs-A strategic management tool. Australian Journal of Basic and Applied Sciences, 7(6), 556-562.
Ibatova, A., Kuzmenko, V., & Klychova, G. (2018). Key performance indicators of management consulting. Management Science Letters, 8(5), 475-482.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11(3), 349-362.
Le, T., & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick produc-tion companies. Management Science Letters, 9(1), 105-120.
Krumwiede K. R., Roth H. P. (1997). Implementing information technology innovations: The activity based costing exam-ple. SAM Advanced. Manage. J., 62(4).
Maher, M., Lanen, W., & Rajan, M. (2006). Fundamentals of Cost Accounting. McGraw-Hill Companies, Inc.
Majid, J. A., & Sulaiman, M. (2008). Implementation of activity based costing in Malaysia. Asian Review of Accounting, 16(1), 39 -55.
Swenson, D. (1995). The benefits of activity based cost management to manufacturing industry. Journal of Management Accounting Research, 7(4), 167 - 180.
Vodácek, L. (1998). Information Management: Concept, Teaching, Applications. In ISI (pp. 58-66).
Ramezani, A. R. (2015). Barriers to Implementing Activity-Based Costing in Listed Companies on Tehran Stock Ex-change. ICP Business, Economics and Finance, 2, 27-34.
Chouhan, V., Soral, G., & Chandra, B. (2017). Activity based costing model for inventory valuation. Management Science Letters, 7(3), 135-144.
Cotton, W. D., Jackman, S. M., & Brown, R. A. (2003). Note on a New Zealand replication of the Innes et al. UK activity-based costing survey. Management Accounting Research, 14(1), 67-72.
Cooper, R., & Kaplan, R. S. (1988). How cost accounting distorts product costs. Strategic Finance, 69(10), 20.
Dubihlela, J., & Rundora, R. (2014). Employee training, managerial commitment and the implementation of activity based costing; Impact on performance of SMEs. International Business & Economics Research Journal (IBER), 13(1), 27-38.
Eckstein O. (1958). Water resource development: The Economics of Project Evaluation. Cambridge, MA, Harvard Univer-sity Press.
Fladkiear, H., & Jensen, E. (2011). The ABC – Paradox: Is Time driven ABC relevant for Small and Medium – sized Enter-prises? Business and Management Working Paper Series, No 2, page 1-25.
Gordon, L. A., & Miller, D. (1976). A contingency framework for the design of accounting information systems. In Readings in accounting for management control (pp. 569-585). Springer, Boston, MA.
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, organizations and society, 22(2), 105-122.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis. New Jersey: Pearson Aca-demic.
Horngren C. T., Datar, Srikant M., & Foster G. (2003). Cost Accounting: A Managerial Emphasis. Pearson Education, Inc.
https://www.sggp.org.vn/tong-dieu-tra-kinh-te-nam-2017-tai-tphcm-so-luong-doanh-nghiep-phat-trien-nhanh-hieu-qua-thap-493952.html
Hanley, N., & Spash, C.L. (1993). Cost – Benefits analysis and the environment. Edward Elgar Northampton, MA USA.
Huỳnh, T.D., & Gong, G. (2014). Factors affecting ABC diffusion in SMEs – A survey in Viet Nam, Ciência e Técnica Vitivinícola, Printed in Portugal, 29(9), 224-254.
Huỳnh, T.D., Gong, G., & Hạnh, H.H. (2014). Suggest solutions for diffusion and implementation of Activity – Based Costing in Viet Nam. Asian economic and Financial Review, 4(2), 173-182.
Huynh, T., Gong, G., & Tran, P. (2013). Integrating ABC with standard costs-A strategic management tool. Australian Journal of Basic and Applied Sciences, 7(6), 556-562.
Ibatova, A., Kuzmenko, V., & Klychova, G. (2018). Key performance indicators of management consulting. Management Science Letters, 8(5), 475-482.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11(3), 349-362.
Le, T., & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick produc-tion companies. Management Science Letters, 9(1), 105-120.
Krumwiede K. R., Roth H. P. (1997). Implementing information technology innovations: The activity based costing exam-ple. SAM Advanced. Manage. J., 62(4).
Maher, M., Lanen, W., & Rajan, M. (2006). Fundamentals of Cost Accounting. McGraw-Hill Companies, Inc.
Majid, J. A., & Sulaiman, M. (2008). Implementation of activity based costing in Malaysia. Asian Review of Accounting, 16(1), 39 -55.
Swenson, D. (1995). The benefits of activity based cost management to manufacturing industry. Journal of Management Accounting Research, 7(4), 167 - 180.
Vodácek, L. (1998). Information Management: Concept, Teaching, Applications. In ISI (pp. 58-66).