Factors Affecting the Implementation of Activity-based Costing Systems in Businesses

Abstract

Purpose: The article analyzes the impact of factors affecting the application of an activity-based cost accounting system in Vietnamese food and beverage enterprises. Theoretical framework: This paper uses the activity-based costing system. Design/Methodology/Approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers of Vietnamese food and beverage enterprises. After the survey results are available, data processing is performed by statistical methods to determine the weight and frequency of the selected factors, and the data is processed on SPSS statistics 25 software to estimate the impact of the selected factors affecting the application of the operation-based cost accounting system in Vietnamese food and beverage enterprises. Findings: Research results show that Relative advantage, Enterprise size, Role of cost information, Employee training, Information technology quality, Manager's support have a positive impact on system application. cost accounting system based on activity in Vietnamese food and beverage enterprises, in which the support of managers is the influencing factor with the largest regression coefficient. Research, practical & social implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors. Originality/Value: Based on the research results, the author has proposed recommendations to improve the application of the activity-based cost accounting system in Vietnamese food and beverage enterprises.