... project managers. THE IMPLEMENTATION AND ADOPTING OF ACTIVITY BASED COSTING IN MANUFACTURING VIETNAMESE COMPANIES A CASE STUDY OF SAMSUNG VINA CORPORATION ... identifying the scope of the project accurately, choosing the fitting ABC application, assembling and training teams that have responsibility of ABC in company, and developing and sustaining the ABC ... are automatic, the workings are based on the set up of the machine, the machine set-up activity is the activity that the cost of setup is assigned to, a variety of final goods will reallocated...