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
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.
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