Activity-Based Costing (ABC) and Its Implication for Open Innovation
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 t...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2021-01-01
|
| Series: | Journal of Open Innovation: Technology, Market and Complexity |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2199-8531/7/1/41 |