The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)
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Abstract
Suggested Citation
DOI: 10.37945/cbr.2022.07.05
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References listed on IDEAS
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- Witchulada Vetchagool & Marcjanna M. Augustyn & Mike Tayles, 2020. "Impacts of activity-based costing on organizational performance: evidence from Thailand," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 28(3), pages 329-349, May.
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More about this item
Keywords
Activity-based costing (ABC); costing systems; small and medium enterprises; overhead costs; traditional costing system;All these keywords.
JEL classification:
- M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
- D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
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