Nghien cUu trao Ool
Ke toan chi phi Iheo hoat dong l(huon liho ly thuyel
va kha nang ap dung tai Viet Nam
1. SLT ra ddi va phat trien cua ke toan chi phi theo hoat dgng
Trong sudt hern 3 thip ky qua.
qua trinh SXKD da cd nhung thay ddi ding kl. Mac du nang sui'l lao ddng da duoc cai thifin rit ldn va chi phi trfin mdt dcfn vi SP da giam nhilu nhung ehi phf san xui't (SX) chung (chi phi giin tifi'p) lai ting Ifin, trong khi mdi trudng canh tranh ngay cang khdc liet ddi hoi cic DN phai dap tfng nhu ciu ngay cang cao ciia thj trudng vl cac SP mdi vi cd chi't lugng. Chinh vl viy, quy trinh SX ngay nay ludn ddi hdi cac nha quan In phai cd sir cai lidn lifin tuc, giam thieu lugng hing tdn kho, ting vdng quay cua vdn, va phai ludn quan tim ldi viec ning cao chit lugng SP. Nhung Ihach Ihtfc nay budc cic nhi quan iri phai suy nghi vific sir dung cac phucmg phap ke loin chi phi nhu the nao dl cd ihl phin bd chi phi mdt each chi'nh xac cho SP, dl dua ra nhung quydl djnh chfnh xac vi kip thdi.
Theo phucfng phap k l loan chi phf truyin thtfng, gia ihanh SP chi bao gdm chi phi nguyfin vit lifiu true tidp, chi phi nhan cdng true tifi'p, vi chi phi SX chung. Trong dd, chl phf SX chung thudng dugc phin bd cho tCmg SP dua ir6n mdt lifiu thtfc phin bd c6 djnh (vf du:
phin bd theo ly lfi chi phi nhan cdng true tidp). Vific phin bd loan bd chl phf chung iheo mgt tifiu thtfc phin bd cd djnh nhu vay li khdng phu hgp bdi chi phi ciiung bao gdm nhieu khoan muc cd ban chil khac nhau, cd vai iro va iham
[il TS. Ddo Thl Thu Giang'
Ke todn chi phi theo hoat dong (ABC) dS dugc coi IA mot phuang phdp ke todn chi phi ti§n tiSn vA hiiu qu§. Vdi vai tro giup cdc doanh nghiep (DN) d6i ph6 vdi dp life canh tranh ngdy cdng gay g§t, nd dd khk phuc di/ac nhuac diim cua cdc h§ thong ki todn truyen thong trong viec phan bo chi phi gidn tiep va tinh todn gid thdnh cho san pham (SP). dich vu DSn din, ABC dd phdt thin thdnh mot phuong phdp quan ly hieu qua va dSn cuoi thap kp 90, ABC dd dugc sCr dung trong rat nhieu ITnh vuc san xuat kinh doanh (SXKD) vd ca cdc ca quan ciJa chinh phu Bdi viet ndy se trinh bay nhitng Igi /C/J ca
ban, dieu kien dp dung va cdc budc trien khai ABC cung vdi tinh hinh s^
dung phuang phdp nay tai cac DN Viet Nam.
gia vdi mtfc dd khac nhau vao qua trinh SX va tifiu thu SP. Vi du: chi phf kha'u hao miy mdc, chi phf khdi dgng diy chuyin SX. chi phf nghifin cflu phil triln SP khdng ty Ifi thuin vdi chi phf nhin cdng true tifi'p. VI viy, ip dung mgt lifiu thtfc phin bd ctf dinh cho loin bd ehi phi chung khifi'n cho gia thanh thyc te cua SP bi phan anh sai Ifich.
Hon nua, trong phuong phip kd loan chi phf truyin thtfng, vi gia thanh SP chi bao gdm 3 yfi'u td nhu u-en nen gii thanh SP li gii thanh SX, theo dd cac chi phf ngoai SX nhu chi phf quan ly, chi phf ban hing khdng dugc tinh vao gii ihanh SP Tren ihuc td cac DN khi tinh gia Ihinh loan bd ed phin bd cic chl phf quan ly va chi phf ban hing vao gii thanh SP. Tuy nhien, lifiu ihtfc phin bd thudng dua irfin san lucmg tifiu ihu, cung khdng phu hgp nhu phin tfch d trfin. Ngoai ra, trong eic phin ti'ch cd sir dung thdng lin vl gii ihanh SP thi cic DN Ihudng sir dung gii ihinh SX chtf khdng su dung gia thanh loan bd. Khi mdi trudng kinh doanh ngay cing thay ddi, eic chi phi
gian liep ngay cang chie'm ty trong cao Ihi viec dua ra phuong phap ke' loan chi phi mdi vdi cich thtfc phan l^d chi phf chinh xac hon la mdt nhu ciu cin thiet.
Phucfng phap ABC dugc gidi thifiu diu lifin vao gifla thip ky 80, bdi Giio su Robert Kaplan va Robin Ccxjper cua trudng Dai hoc Harvard, trudc het nhim giai quyet nhimg nhugc diem cua phucmg phap kd loin chi phi uuyfin thdng.
Theo phucmg phip ABC, gia thanh SP khdng chi bao gdm chi phi SX ma la loan bd chi phi SXKD. bao gdm ca cic chi phi gian tilp nbu chi phi bin hing, chi phf quan Iy. Nhu Irinh bay d trfin, do ly trgng chi phf gian tidp ngiy cang ldn, vific kbdng phin bd cic chi phi nay vao gia thanh SP cd Ihl din tdi nhung ngo nhin vl mtfc Igi ttfc SP ™ do dd sai lim irong ra quylt dinh kinh doanh.
Vf du, mdt SP mdi cd the cd gia thinh cdng xudng nhd hon cac SP hifin tai, nhung ddi hdi mgt khoan chi phi marketing 1 ^ de dua ra thi trudng. Neu chi can ctf vio gia
* Dai hoc Ngoai thUOng
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Banq 1. Mot so tieu chi phan bo chi ph
Hoat dong ^ ^ - ^ ^ fiVpMn b6 U hoach vS mua sam Quan IV nquyfin vat liSu KhSi dong may moc Van hSnh may moc Kiem tra chat luong Xav dimq thirong hifiu Marlteting chung Nhan dcfn dat h^ng Tlii/c hien dan dat hang Phan phfii SP
Nlian cong
Gid lao dong X X X X X X X X X X
NVL
So limq
X
X cho hoa
May m o c v i CCDC Gid mdy mdc
X X X
X donq
Nha x u ^ g van phong Diin tich
(m'}
X
X X
X X X X
Tai cliinh
Ti6n (VND)
X X
Chi phi qucln
"Y TiSn
(vm)
X
X X X X Banq 2. Mot so tieu chi phan bo chi phi cho hoat donq
Hoat d o n q Kfi hoach v i mua sam Quan iy nguydn vat ii6u Khdi dflng m i y m6c Van hanh m i y m6c Kiem tra chat it/onq Xay dimq thuonq hieu Marltetinq chunq Nhan don dat hanq Thuc hi§n don dat hanq Phan phoi SP
Tieu c h i p h i n bo Sfi iLTcmg dcmyeu CILI mua sam 5 6 iuanq nquyen vat iifiu S d lan khdi dftng m i y moc Sfi q t d m ^ y hoat donq Sfi ifl h i n q duac Idem tra So iuonq mau SP 6mc thifit l<fi TJ le % trong tong doanh thu Sfi luong dtm dal hang nhan di/oc Sfi luong don dat hang dtrac thuc hi&n So luonq don phan phfii SP
SP1 X X X X X
X X X X
SP2 X X
X X X X
X X
thanh cdng xudng thl cd the thiy SX SP dd se mang lai lgi nhuin cao hon, nhung neu phan bo dii ca chi phf marketing tang them ihi cd the SPdosebild.
Mot thdi gian sau, theo nhilu hoc gia nhir Lebas (1991) tai Phap, cho ring, ABC da dua ra mdt hudng mdi cho quan in chien lugc.
Vl du. Shank & Govindarajan (1989) da phat triln ra mdi md hinh hoat ddng mdi vdi khai niem Nhihig nhin id thanh cdng chu yeu (Key Success Factors), de sii dung trong viec phin Ifch mdi trudng canh u-anh va quy trinh ndi bg cua cfing ly, vdi su irg giup ciia phuong phap ABC. Nd cd mdi lifin hfi vdi he thdng ke loin quan tri chifi'n lugc vdi quy irinh phin tfch Chu ky dong ddi va Chudi gia tri. Ngay nay nhieu DN da ning tim ap dtmg ABC thanh mdt he thdng quan tri vdi ten ggi la hfi ihd'ng quan Iy theo hoal ddng (Activity
Based Management, ABM) vdi cdt ldi ciia nd la ABC. Viec trien khai ip dung ABC trong ABM cho phep cic nha quan ly xac dinh va loai trir dugc cac boat ddng khdng dem Iai gia tri gia tang d6ng thdi tang cudng cac hoat dgng dem lai nhilu nhi't gia trj gia lang cho SP va khach hang. ABC dang ngay cing trd thanh mdt cdng cu quan ly loan difin hon, da nang hon va hifiu qua hon chtf khdng chl don thuin la mdt phuong thtfc ke loan chi phi.
2. Ldi ich va dieu kien ap dung ABC
2.1. Lffi ich cua viec dp dung ABC
Trong mot nghien ctfu dugc Ihuc hifin tCr nam 2001, Bescos vi cic dong nghifip nam 2001 da phin tfch 7 tie dung chu yfi'u ttf viec ap dung ABC (1) giam chi phi; (2) cai lidn quy trinh SX ndi bd; (3) thdng tin chi'nh xic hon ve
chi phi ciia cic SP va dich vu; (4) phan b6 chi phi gian tie'p chfnh xac hon; (5) cai thifin quan Iy va kilm soil chl phi; (6) phin ti'ch lgi nhuin ciia timg khach hang (7) hifin dai hoa he thdng ke toan. Lgi ich ciia vific ap dung ABC tiep tuc dugc phan tfch siu hon trong cac cdng trinh nghifin ctfu gin day cung vdi su hoan thifin va nang cip ciia ban than ABC.
l,gi I'ch ldn nha't ma ABC dem lai phai dugc danh gii tii gdc dd quan ly chung cua loan DN chtf khdng chi don thuin ttf phuong difin hach loan kd loan. Vai ABC, cdc nhd qudn ly co mgt he thd'ng llidng tin clii phi chinh xdc hffn Idm ca Sff clio cdc quyel dinh chie'n luac ve SP thl tru&iig ddu tu vd cong nghe SX Phuong thtfc phin bd chi phi chinh xac thdng qua cic hoat dong ciia DN cho phep xic dinh dugc nhirng hoat dgng du thira khfing that su cin thie't hoac dang tieu tdn qua nhilu ngudn luc ciia DN. Nhiing dilm bit hgp ly nay cin phai dugc loai bo hay cai tie'n. Yfiu ciu thuc hien cac thay ddi nay la dong luc thuc d^y cai lien quy trrnh va cfing nghe SX.
Mat khac, viec theo doi va phSn bd chl phi chl tidl theo ABC se cho tha'y ro ring hon hifiu qua cua limg loai SP dfi'i vdi timg khach hang hay thi trudng. Nhung phan ti'ch nhu vay se la ccf sd cho cac quyfi't dinh quan trgng mang linh chifi'n lugc ciia DN.
ABC cung cho phep qudn ly chi phi liieu qud han, thuc Inen tiet kiem clu phi. Trong qua trinh xay dung va irien khai ap dung ABC, cac chi phi lii true iifi'p tdi gian tiep se dugc phin ifch mot each chi till, theo doi sal sao dl co the hach toin chinh xic. Day la cO hgi de cac nhi quan Iy nhin nhan va danh gii lai loin bd he thfi'ng quan ly chi phi trong DN. Hon nfla, vific hach toan chi phf trong ABC dua Irfin cac dinh mtfc chu^n (norm) cung cho phep nha quan ly nhin ihfiy nhung thay ddi bit thudng
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trong chi phf vi td ngay cac bifin phip cin tbifi'i.
Mac du trong mdi trucmg kinh doanh hifin dai khi nhilu DN in dinh mtfc gii chii yCu dua trfin nhu ciu thi Irudng nhung vdi ip lyc canh tranh ngiy cang gay git ihl ABC cho phep Xiic dinh chinh xiic gid thanh va gii bin SP. lim ca sd cho vii khi canh tranh vl gia ciia DN. Vdi ABC. nhung mdc chdl quan irgng nbu dilm hda vd'n. dilm ddng ciia se cd nhifiu lac dung hOn khi chiing phan inh chfnh xac kfii qua tii chfnh ciia SP hay thi trudng tai nhflng dilm md'c niy.
2.2. Dieu kien dp ditng Ihdnh edng ABC
Trong mgi nghifin ctfu ciia minh, Cohen ciing cac edng su (nim 2005) da cho thiy ABC Ihudng ddi hdi nhflng cai liln mang linh he ihd'ng vi di ddi vdi vdi chi phf khi cao. thdi gian triln khai tuong dd'i dai va su kifin nhin ciia cac nha lanh dao. Do linh chil phtfc tap. mtfc dd cbi tiet cao ciia ABC cung nhu nhung kbd khan da phin tfch nhu trfin, su thanh edng cua ABC cbi cd duoc vdi nhflng dieu kifin sau diy:
Thiir nhd't. ABC la thuc su cin thiet ddi vdi DN. Day la dilu kifin lifin quye'l va cd y nghia quyet dinh. Thfing ihudng cac DN SX quy md ldn, cd nhilu chiing loai SP khic nhau nhung dugc SX trfin ciing mdi diy chuyin hay eiing su dung mdt cfing doan trong diy chuyfin SX se cd xu hudng ap dung ABC. Nhung DN cung ci'p nhilu loai hinh SP dich vu khac nhau trfin cflng mdt SP cdt Ioi (vf du nhu truyin thdng. the ifn dung, w ) eung se theo dudi vific ip dung ABC vi no se gulp cho hg hach toin duge chfnh Kac limg SP eho ttfng doan khich hing (thj irudng) muc tidu. ABC chi cd thl thanb cdng khi nd ird ihinh cdng cu quan Iy khdng the thifiu ddi vdi cdng lie quan ly cua DN.
Dilu kien lifi'p theo la mgi he ihdng qudn ly va hg tdng ky thudt
tifffitg (Ici hffp ly vd chdl che. Ban chai ciia ABC la su thco ddi va phin bd chi iict, chfnh xac vi viy nd dni hdi cic cdng doan hay hoat ddng phai dugc ghi lai that chi tilt vdi nhflng nguyfin lie ro ring. Khi ihco dudi ABC, DN cin hot tij di'i cdc ni^ucn life ve ldi chitih. ihdi gian vd nhdn lire. ABC cd chi phi xiy dung vi irifi'n khai kha cao.
Qui irinh xac djnh cic lifiu chf phin bd. xiy dung cic cdng cu dl theo ddi t]Uii irinh liCu hao eic ngudn luc v;i cac hoal ddng ddi hdi phai cd mdt ddi ngu chuyfin gia khdng chi gidi vd nghifip vu ABC mi phai thue su am hilu dugc ban cha'l va quy Irinh kinh doanh ciia DN. Chinh vi viy, cic chuyfin gia vfi ABC ein phai cd mdi ihdi gian dii dl lim hilu vl DN dl ed ihl tu vi'n mdi he thdng chuin muc. Hg cin phai lam viec ky cing vdi cic bd phan, phdng ban ciia DN dl cd the xic dinh duoc chfnh xic cic yeu ciu vi difiu kifin triln khai ABC. Do ti'nh chil phtfc lap eua nd, ngay ea khi da xiy dung xong thi ABC eung ddi hoi mdi ke hogch ddo tgo bai ban dl cic cin bd nhan vien trong DN cd thl trien khai ABC mgt each cd hifiu qua.
Vi tit ca nhflng khd khan nhu viy, ABC ehi cd ihl thanb cdng khi cd dugc long quyet ldm vd su ling hff tdi da eua ldnh dgo DN ddi vdi he Ihdrig niy. Li mdt du in ldn va cin dugc hoan chlnh d tit ca cic khau Ifl thifii kd, xiy dung tdi trien khai ap dung, ABC khdng thl phal huy tie dung khi cd khidm khuyfi'i d bit ky mdt bd phin hay cdng doan nio trong he thd'ng. Chi cd su chi dao sit sao.
kilm ira giam sit thudng xuyfin vi quydt iam theo dudi dfi'n ciing eiia lanh dao DN mdi dam bao eho ABC dip tfng duoc cic yeu ciu cua cdng lie quan ly.
3. NhiTng bi/dc cd ban trong trien khai ap dung ABC
Hai nguyen lie co ban sau diy cin duoc thdng nhit khi ip dung ABC:
Thtf nhat, ein nhin difin chinh xac va truy cuu dfi'n tin ciing cac chi phf true tidp de ed ihl hach toin true tidp cho SP. dich vu mi khdng cin thdng qua mdt co chl phin bd nao. Tfl dd, cd ihl nhm nhin ABC nhu mdi hfi ihdng bao gdm ca hai phucmg thflc bach loan chi phi li true tilp va giin tilp (phin bd). Ta't nhien la phin bd chi phi gian tilp Ii cdi loi vi linb hdn cua ABC.
Thtf hai, co ciu id cbtfc, quy irinh SX, phucmg thtfc hach toin ciia DN cin phai dugc hoach dinh mdi each diy dii vi ihdng nhit.
ABC se dugc thidt kidua u^en cac nin tang niy. Tren ca thyc t l vi 1^
luin. vific triln khai ap dung ABC se bao gdm cac budc co ban sau:
Buffe I: lap hap vd phdn bd cdc chl phi theo ede hoal dgng
Trudc hel mgi ngudn lyc, Ihyc chi'i la cac hang muc chi phf cita DN duge tip hgp u-ong cac tai khoan, liiu khoan chi pbi ttf be Ihdng kdtdan (lai chinh) ciia DN se dugc phin bd vi tip hgp cbo cac hoat ddng. Hfi ihdng cae lii khoan ehi phi ldn ciia DN dua trfin cbuin myc ke loan, luy nhifin he thdng cic tieu khoan nhd hon cin dugc thilt ke cbo phii hgp vdi cic myc tidu vi yfiu ciu cua ABC, dl cd thl lip hgp va phin bd cic ehi phi.
Hinh 2 cho tha'y viec lip hop cac chi phf cua mdt don vi SX tifiu bilu.
Phin tich va xac lip cic hoat ddng (activity) duge coi li budc di CO ban nhi't trong hfi thdng ABC.
quyfi't dinh su thinh cdng ciia vific trien khai i p dung ABC. Thdng thudng cae nhi quan ly xic dinb quy trinh loi cua DN vdi cac boat ddng truyin thd'ng nhu SX, phan phdi, ban hing, logistics cung nhu cic hoat ddng khac ciia DN. Dilm khic biet ciia ABC so vdi phuong phip phin bd chi phf truyin thdng l i nd ehi tifi'i hon rit nhilu \^ co ihl cd tdi hon mdt ting chi phf (cbi phi Iheo don vi SP, theo Id SX va theo loai SP). Vi'n dl quan trgng la vific phit triln cic hoat ddng nay
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chi tifi'i de'n mtfc nao dl cd ihfi lot ta duoc t)an chi't boat ddng ciia DN ddng thdi phin biet dugc ranh gidi cin thie'l giua cac hoat ddng va tac dfing ciia chtfng tdi SP vi dieh vu cudi cung. Nhu viy. cac hoal ddng phai trd thinh mdt bd phin huu eo cua quy trrnh ldi ddng thdi cd ti'nh kha thi irong vific tap bop cic chi phf cbo cac boat ddng nay. Cic boat ddng nay cd the dugc coi nhu la mfit don vi (activity center) ihay Ihl cho cae phin loai iruyen ihd'ng (cosl center, profit center).
Sau khi xic lip dugc he thdng cac boat dfing Ihi cdng vific lifi'p Iheo la phin bd chi phi ciia cac ngudn lyc cho cic hoal ddng nay dya trfin cic lifiu chf phin bd ngudn lyc (activity drivers). Bang 1 (irang 31) eho thi'y eic tifiu chi phan bd ngudn lyc ciia mdi DN.
Thfing thudng cd 03 lifiu chf phin bd cho cic hoal ddng Ii iheo thdi gian, theo khdi lugng va ibeo lin suit (sd lugng).
Budc 2: phdn bd chi phi cho cdc SP. dieh vit hogc khdch hdng
Sau khi xic dinh ehi phf cho cac boat ddng d bude 1, edng vific lilp iheo la phin bd chi phf niy tdi cac SP va djch vu hay khach hang (don hang) la muc tifiu cudi cung ciia ABC. Nhu da phin ti'ch trong cac phin trfin, ABC cd the eho phep tao ra nbilu hon mdt ting phan bfi chi phf bang each dua thfim vao cic ling trung gian nhu lo bang (batch) hay don hang (order). Tuy nhien vl ban chi't cua phuong phip phin bd Ii khdng tbay doi.
Chi phf eho SP, dieh vu hay khach hing duge phin bd tfl cic hoat ddng iheo cic lifiu chf phin bd chi phf (cost drivers). Cic tifiu chf niy dugc xic dinh trfin co sd quan he nhin qua ddi vdi chi phf.
Bang 2 (trang 31) eho thiy cae tieu chf phin bd chf phf thudng dugc su sung. Nbu viy, tuong ty nhu d budc 1, Ihyc chit cic tieu chf phin bd la thudc do cua khdi lugng cfing viec eiia hoat ddng. Lugng
chi phf phan bd dugc dya iren tifiu hao cua SP. dich vu hay khach hang ddi vdi hoat ddng dd.
Die'm vugt trdi ciia ABC la cho phep cd nhilu cac tifiu chf phan bd chi phf cho SP. Trong phuong ihtfe bach loan iruyen thdng ihi ihdng thudng cd 02 tieu chf thudng duoc sii dung la sd gid lao dong vi sd gid may mdc. ABC cho phep phin bd nhimg chi phi gian tiep iheo nhung lieu chi khac nhau. gin ket chat che hon vdi qua trinh lao ra SP nhu vific lie'p nhan va xu ly eae don dai hang, kie'm tra chit lugng SP, w... Mfii difi'm vugt trdi khic li cic phuong phap phan bl truyen thd'ng dua trfin mtfc chi phf trung bmh (sau khi hach toan diy dii) cdn ABC lai cho phep hach loin ehi phi cho SP dya irfin cac dinh mtfc tifiu hao (de lir dd cd mdt each danh gia chfnh xac va khich quan hOn).
Miu chd'l cho thanh cong ciia ABC d giai doan nay la vific xay dung cic dinh mflc lifiu hao ciia cae boat dgng eho cac SP. Cd mdt sd phuong phip dl xay dung dinh mtfc nay nhu dua trfin sd lieu irong qui khtf, Ihu miu va la'y y kie'n chuyfin gia.
Sau khi cd chi phi ciia cac boat ddng cho SP. long ehi phi cua ehiing loai SP dugc u'nh theo cdng Ihtfc dudi diy;
Ci = Di + 6(Rj)(Aji) Trong dd; Ci = Tdng chi phf cho SP i
Di = Chi phf tryc tidp cho SP i Aji = Khd'i lugng boat dfing j danh cho SP i
j = (thtf tu) Hoat ddng j i = (thtf ly) SP i
Gia thanh SP dugc xac dinh bang each chia long ehi phi cho lugng SP dugc tao ra. Nguydn tic bach loan cho khich hing hay don bang cung tuong ly nhu tren.
4. Nhu cau va kha nang ap dung ABC tai VN
ABC khdng phai la mdt khii nifim qui mdi me d Viet Nam, tuy nhifin sd lugng cic DN ip dung ABC cdn rii ban chd. Cd nhifiu
nguyen nhin din dfi'n hien luong nay nhu da phin ti'ch d cac phin ndi irfin. Theo nhung kdl qua khao sat so bd gin diy ciia tie gia ihi cd nhflng DN sau diy ap dung ABC:
Cac DN cd vfi'n diu lu nudc ngoai: do cdng ty me ip dung ABC nfin cae DN niy cung ap dyng ABC cho cac boat ddng ciia ho tai Viet Nam. Phin ldn cac DN nay li cic DN ldn SX hang lifiu diing vdi nhilu ddng va chung loai SP khic nhau nhu cac cfing ty san xuai do boa. my phim nhu UNZA, Unilever.
Cde DN ldn trong nUde khi cung cd'p nhieu SP khdc nhau tren nen lang mot SP loi nhu vHn thong, dich vu logistics, vv D
Tai lieu tham khdo 1 Bescos. P.. Caiivm. E.. Gossehn. M and Yosliikawa T. 'Tlie iinplemeiilalioii of ABCM III Canada. Fiance and .Japan a cross-iialional study", paper presented al llie 24ili Annual Congress of the European Accounting Associaiion.
Alliens. 18-20 April. 2001 2 Cohen, S., Veniens. G and Kaiinenoki E. "ABC adopters, support- ers, deniers and unawares", Manageilal Auditing Journal. Vol 20, No. 9. 2005.
981-1000.
3. BelterMaiiagemeniReport. Activity Based Costing. How ABC is Used in llie Organization. September 2005. available
4 liitpJlwwwsas.com/officesleiiropels wiizerlandlroniandielpdflaciualitesi abnisui vey result.pdf.
5 Gregory Wegniann. "The activity- based costing method developments slale-of-ihe art and case study. ICFAI University Journal of Accounting Research.
6. John Wiley & Sons..Aciivity-Based Cosl Management - An Executive's Guide
7 Jesse T Barfield. Cecily A.
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