tailieunhanh - Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. | Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?