Welcome to Francis Academic Press

Academic Journal of Business & Management, 2022, 4(1); doi: 10.25236/AJBM.2022.040107.

A Management Accounting Change Programme: Activity-Based Costing


Kaiwen Zhang

Corresponding Author:
Kaiwen Zhang

International Accounting and Financial Management, University of Glasgow, Glasgow, the United Kingdom


At present, the global market economy is in the stage of rapid development, and the competition among enterprises is becoming much fiercer. The operation and management of enterprises need to adapt to the changes in the market, which requires enterprises to constantly explore external markets, strengthen management, reduce product costs, and improve core competitiveness. The change of management accounting is a kind of conscious and spontaneous behavior to adapt to the change of internal and external environment of enterprises. The aim of this article is to critically discuss the construction and change of management accounting and control system and its influence with activity-based costing (ABC), an advanced cost management accounting change scheme. This paper first studies the origin and development of activity-based costing from a global perspective, and then focuses on the significance of the implementation of activity-based costing and its impact on the management accounting and control system, and finally, the problems of activity-based costing are discussed.


Activity-Based Costing, Management Accounting, Traditional Costing Method

Cite This Paper

Kaiwen Zhang. A Management Accounting Change Programme: Activity-Based Costing. Academic Journal of Business & Management (2022) Vol. 4, Issue 1: 38-41. https://doi.org/10.25236/AJBM.2022.040107.


[1] BJØRNENAK, T. & MITCHELL, F. 2002. The development of activity-based costing journal literature, 1987-2000. The European accounting review, 11, 481-508.

[2] BRIMSON, J. A. 1991. Activity accounting: an activity-based costing approach, New York; Chichester; John Wiley.

[3] BURNS, J. & SCAPENS, R. W. 2000. Conceptualizing management accounting change: an institutional framework. Management accounting research, 11, 3-25.

[4] COLWYN JONES, T. & DUGDALE, D. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, organizations and society, 27, 121- 163.

[5] HUSSAIN, M. & GUNASEKARAN, A. 2001. Activity-based cost management in financial services industry. Managing service quality, 11, 213-226.

[6] KIM, Y.-W. 2017. Activity based costing for construction companies, Chichester, UK; Hoboken, NJ;, John Wiley & Sons.

[7] GAO, X. 2021. Research on the calculation and improvement of a company’s activity cost based on activity-based costing and industrial engineering method. Journal of physics. Conference series, 1827, 12113.

[8] BEHESHTI, H. M. 2004. Gaining and sustaining competitive advantage with activity based cost management system. Industrial management + data systems, 104, 377-383.

[9] KHODADADZADEH, T. 2015. A state-of-art review on activity-based costing. Accounting (North Vancouver), 1, 89-94.