SOLUTIONS AND TECHNIQUES PERFORM TO APPLY THE ABC MANAGEMENT ACCOUNTING MODEL INTO PORT OPERATING COMPANIES IN VIETNAM

Abstract

The paper presents the result of research on the factors affecting the implementation and application of the activity based costing (ABC) accounting model as the basis for calculating the reasonable cost of seaport service at enterprises exploiting ports of vietnam. Based on the research results, the authors propose some solutions as well as techniques for implementing and applying the ABC/TD.ABC (time-driven activity based costing) management accounting model to help the port exploited enterprises can deploy and successfully apply management accounting ABC/TD.ABC. The results of empirical research with survey data of 211 observes from port exploited enterprises show that the application of the ABC management accounting model is influenced by factors such as organizational structure, leadership support, technical constraints, awareness, resources, staff psychology, goal setting. In particular, two factors with very high weight are the support of leaders (0.630) and technical limitations (0.578).