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

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

Author

Listed:
  • Nguyen Thi My An

    (Tra Vinh University)

  • Nguyen Thi Thanh Thuy

    (Tra Vinh University)

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.

Suggested Citation

  • Nguyen Thi My An & Nguyen Thi Thanh Thuy, 2024. "Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 231-241, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_22
    DOI: 10.1007/978-981-99-8472-5_22
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