... doing this thesis THE IMPACT OF ABC (ACTIVITY BASED COSTING) ON MANUFACTURING FIRM PERFORMANCE IN VIETNAM BY NGUYEN THI HA June 2010 Supervisor: Dr Le Van Lien Abstract In this study, Based on ... be reviewed on the fundamental of ABC, the conceptualization of ABC, advanced manufacturing practices, their relationship and their impact in according to the prior research Then, in chapter III, ... that the relationship between ABC and performance is strengthened by the WCM implementation In this perspective, to know the impact of ABC on performance of plant, the interaction effects of ABC...