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Activity-Based Costing (ABC) System has played a dominant role in the manufacturing process since its adoption. It became a vital element for the efficient and effective recording of direct costs as well as indirect costs in the developed countries. The developed countries get competitive advantages by using the ABC system. Unfortunately, the application of ABC is rare. However, in recent years, a few cases have been found where the system was implemented but that represents only slightly above 1 % in comparison with the total industries. Hence, through this paper, it has been attempted to find out the crucial reasons behind the few application of ABC and to provide practical suggestions as to how to overcome these in the developing countries especially in Bangladesh.

Crucial Factors for the Implementation of Activity-Based Costing System: A Comprehensive Study of Bangladesh