Factors of application of activity-based costing method: Evidence from a transitional country

IF 5.5 Q1 MANAGEMENT

Asia Pacific Management Review Pub Date : 2022-12-01 DOI:10.1016/j.apmrv.2022.01.002

Uyen Tu Tran , Hien Thi Tran

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引用次数: 8

Abstract

This study examines the factors in the application of the activity-based costing (ABC) method in firms in a transitional country. The study adopts a quantitative approach by developing a Logit regression model. The study tests the model in a sample of 71 publicly-listed Vietnamese pharmaceutical companies in 2017 when Resolution Number 10, issued by the Central Political Party of Vietnam, took place. The primary data was collected from a company survey. The study finds that indirect cost proportion, competition pressure in price and quality, and product diversification significantly affect a firm's decision of whether to implement the ABC method. In Vietnam, most of the pharmaceutical companies are state-owned. Consequently, the use of a research context whereby the market economy is combined with state regulation to test the hypothesized factors is of value. Our findings have implications for managerial practice and public policy.

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作业成本法应用的因素:来自转型国家的证据

本研究探讨了在转型国家的企业中应用作业成本法的因素。本研究采用定量方法，建立了Logit回归模型。该研究在2017年越南中央党发布第10号决议时，以71家上市的越南制药公司为样本对该模型进行了测试。主要数据是从一家公司的调查中收集来的。研究发现，间接成本占比、价格和质量竞争压力、产品多样化显著影响企业是否实施作业成本法的决策。在越南，大多数制药公司都是国有的。因此，使用市场经济与国家监管相结合的研究背景来测试假设的因素是有价值的。我们的研究结果对管理实践和公共政策具有启示意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asia Pacific Management Review MANAGEMENT-

CiteScore

8.00

自引率

4.50%

发文量

期刊介绍： Asia Pacific Management Review (APMR), peer-reviewed and published quarterly, pursues to publish original and high quality research articles and notes that contribute to build empirical and theoretical understanding for concerning strategy and management aspects in business and activities. Meanwhile, we also seek to publish short communications and opinions addressing issues of current concern to managers in regards to within and between the Asia-Pacific region. The covered domains but not limited to, such as accounting, finance, marketing, decision analysis and operation management, human resource management, information management, international business management, logistic and supply chain management, quantitative and research methods, strategic and business management, and tourism management, are suitable for publication in the APMR.