Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. With the emergence of the information age, in the last decades of the twentieth century, the use of only financial data as the basis for measuring performance has been observed to be inadequate to manage corporate performance of organisations in the face of global economic integration, which is characterised by integrated supply and demand chains and hence the concept of BSC as a  a strategic management system was introduced. For better result it is advised to explore the factors that linked activity-based costing with balanced scorecard which can provide management for better monitoring

regards

Although there has been some use of ABC and BSC in nonprofit organizations, most of these organizations are simply concerned with the budget dollars they will received next year or in their next grant.  The new budget is the focus as it affects who will be on salary in the next budget cycle.  Generally, there is less effort devoted to providing efficient services. 

Thanks for your participant and opinion about this question Dr. Dhani. Shanker Chaubey. Do you have any article or documents evidence which supports  your argument 

https://www.researchgate.net/publication/308427094_An_Empirical_Study_of_the_Balanced_Scorecard_Model_Evidence_from_Bangladesh

Article An Empirical Study of the Balanced Scorecard Model: Evidence...