A STUDY ON PERCEPTION OF GUJARAT'S AUTOMOBILE MANUFACTURERS TOWARDS ACTIVITY-BASED COSTING

Abstract

Activity-Based Costing (ABC) is a significant cost accounting method that has gained traction across various industries for its ability to provide more accurate insights into cost allocation. This study investigates the perception of Gujarat's automobile manufacturers towards Activity-Based Costing (ABC) and explores any associations between their demographic profiles and perspectives on ABC. The research objectives include analysing the perception of automobile manufacturers towards ABC in Gujarat and examining associations between demographic profiles and ABC perspectives. The study's sample size comprises 100 automobile manufacturers located in Gujarat. Through surveys, interviews, or other data collection methods, the study aims to gather valuable insights into the adoption and effectiveness of ABC within Gujarat's automobile manufacturing sector. The findings of this study are expected to contribute to the understanding of ABC's relevance and impact on cost management practices in the automotive industry, particularly in the context of Gujarat.