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Activity-Based Costing (ABC) and Its Implication for Open Innovation
2021
Journal of Open Innovation: Technology, Market and Complexity
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at
doi:10.3390/joitmc7010041
fatcat:wpr7jtinkzeijit6rwoaokr63y