Adoption Discrepancies Of Activity-based Costing Among The Manufacturing Smes In The Developed And Developing Countries: Empirical Literature Review
Small and medium enterprises (SMEs) constitute a very valuable component of economic enhancement framework that contributes significantly to countries' GDP in the world. The financial performance of these enterprises have inarguably become of paramount importance for their survival and growth. Adopting the activity-based costing (ABC) system is among the strategic moves that SMEs are urged to take, in order to