... ABC include the number of machine setups, the pounds of material purchased or used, the number of engineering change orders, the number of machine hours, and so on. The considering of the ... analysis of products, groups of products, customers and groups of customers and the selection of sales areas in the enterprise. All the information was used in Savina to explain the process of ... analyses the opportunities and threats when using ABC in Vietnam, therefore, the companies can minimizing the risk for themselves by solving the problems based on the theory of this method. The...