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quite difficult to be implemented in the Vietnamese textile and garment industry in the
digital economy and very few businesses can adapt to it.
4. Conclusion
Implementing a new cost accounting model will require an investment of time and
money, as well as organizational changes, employee acceptance, investment in software
and hardware, data collection equipment, and more. In the current domestic and global
economic context, the adoption of ABC (Authenticity-Based Costing) in Vietnamese digital
businesses is necessary and should be implemented early if they want to advance further
in the digital economy.
Although the benefits of ABC have been demonstrated in some current textile and
garment businesses, implementing it in Vietnam requires more specific information, data,
technical and financial resources, comprehensive computer support, and a thorough
understanding of the methodology. The adoption of ABC also needs to be based on a
cost-benefit analysis of the model.

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