Impact of Factors on Activity-Based Costing Application to Improve Organizational Performance: A Case Study of Vietnamese Coal-Fired Thermal Power Plants

Giao Xuan Tran and Tam Nguyen ()
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Giao Xuan Tran: Electric Power University
Tam Nguyen: Electric Power University

A chapter in Proceedings of the 5th International Conference on Research in Management and Technovation, 2025, pp 321-336 from Springer

Abstract: Abstract This article employs desk research to identify factors from contingency theory and the resource-based view that influence the successful application of activity-based costing (ABC) to enhance organizational performance in Vietnamese coal-fired thermal power plants. Additionally, the study collected 198 valid survey responses via Google Forms and conducted quantitative analysis using SmartPLS 4.0.9.8 software to examine the influence of activity-based costing and organizational performance. The results of the measurement model evaluation and structural model assessment indicate that the factors of strategy and top management support have a significant impact on the application of activity-based costing to improve organizational performance. Other factors, such as structure, culture, and human resources, also have notable effects. Conversely, technology is the only factor that does not significantly affect activity-based costing application in the enterprise. Some managerial implications are proposed for managers in these coal-fired thermal power plants to improve organizational performance by application of activity-based costing.

Keywords: Activity-based costing (ABC); Case study; Coal-fired thermal power; Organizational performance (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-97-9992-3_21

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DOI: 10.1007/978-981-97-9992-3_21

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