Application of activity based cost method at Casum Shoes Joint Stock Company

ABSTRACT:

The article performed ABC (Activity-Based Costing Management) method application study in order to manage costs best on production lines best. If production cost is managed well, it will help appraise resources consumption in the factory. ABC method application will supply insight for managers to control issues in production process, make right decisions to reduce cost and invent to improve manufactoring process.

KEYWORDS: Cost management; ABC; Casum shoes joint stock company

Nguyen Van Hai, Nguyen Ngoc Quy.

Journal of Science of Lac Hong university, June 2019, pp 82-85.