Examining the Disadvantages of Activity Based Costing (ABC) System and Introducing the Modern (Behavior Based Costing) (BBC) System

Saeid Bazrafshan; Behnam Karamshahi

Volume 4, Issue 2 , February 2017, , Pages 163-177

  The main objective of this study is to investigate the defects and problems of the ABC system and to offer a modern costing method called BBC system that is free from ABC problems. In the present study, 20 of the most important shortcomings of the ABC system based on previous research are listed. BBC ...  Read More