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

In: Proceedings of the 2022 3rd International Conference on Big Data Economy and Information Management (BDEIM 2022)

Author

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  • Linruyuan Tan

    (University of Glasgow)

  • Jing Feng

    (University of Glasgow)

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.

Suggested Citation

  • Linruyuan Tan & Jing Feng, 2023. "Problems Caused and Solved by Activity-Based Costing in Development and Dissemination," Advances in Economics, Business and Management Research, in: Seifedine Kadry & Yingchen Yan & Junjie Xia (ed.), Proceedings of the 2022 3rd International Conference on Big Data Economy and Information Management (BDEIM 2022), pages 469-474, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-124-1_55
    DOI: 10.2991/978-94-6463-124-1_55
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