The rapid growth and development of information and communication technology leads to a
keen competition in the business environment globally. This compels businesses to discover …

ABC (Activity Based Costing) system has proved success in both products and services. The
researchers propose using a new model through the application of ABC approach that can …

The relevance of the traditional volume-based cost allocation practices in today's
manufacturing environment has been questioned and strongly criticized. In other to …

The scanty literature on ABC and small manufacturing firms, and low adoption rate of ABC
among Nigerian firms motivate the study of the “effect of activity based costing on the …

Major security issues for banking and financial institutions are Phishing. Phishing is a
webpage attack, it pretends a customer web services using tactics and mimics from …

The thrust of this study is to examine the level of application of Activity Based Costing (ABC)
in the manufacturing companies in Zaria local Government Area of Kaduna state, Nigeria. As …

The costing of products and services has become an important issue in today's business
world. This is evident because of the present circumstances characterized by intense …