A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries

Activity-based costing has been identified as an effective system that helps the companies in manufacturing and service industry to reduce their cost. Due high reliability accuracy of activity-based costing, without a doubt, had used implemented widely by replace traditional costing. This is because considered many researchers it no more reliable act this constantly changing market conditions, developing technology, large number productions. Furthermore, mentioned just now can provide lot benefits company which implements such providing detailed cost information show clear picture management on products, leads better decision making well improvise strategic planning achieve profitability sustainability business long run.