A Review of Studies on the Activity-Based Costing and Management

• Main Authors: LIN, YU-HAN, 林宇涵
• Other Authors: KUO, TSUI-LIN
• Format: Others
• Language: en_US
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/80956782415806898981

碩士 === 輔仁大學 === 國際創業與經營管理學程碩士在職專班 === 105 === Activity-Based Costing and Management (ABCM) has been known for 30 years since its emergence. It is a big evolution in the history of management accounting which solved the limitation of traditional costing systems. Nowadays, ABCM is not only introduced in educational field but also implied in practice with many other management control systems by organizations. The purpose of this paper is to clarify the concept of ABCM and its evolution. This paper is a review of ABCM. In literature review, it firstly gives an introduction of ABCM. Secondly, it covers the literatures of ABCM. Lastly, it displays the implementation factors of ABCM. However, this paper provides a different point of view on the evolution of ABCM. It uses the concept of corporate life cycle to describe the development of ABCM which differs from the usual way of expression. This provides scholars a new method to look at the evolution of a concept.