SOME IMPORTANT FACTORS AFFECTING EVOLUTION OF ACTIVITY BASED COSTING (ABC) SYSTEM IN EGYPTIAN MANUFACTURING FIRMS

SOME IMPORTANT FACTORS AFFECTING EVOLUTION OF ACTIVITY BASED COSTING (ABC) SYSTEM IN EGYPTIAN MANUFACTURING FIRMS

The present investigation aims to determine the factors affecting evolution of Activity Based Costing (ABC) system in Egyptian case. The study used the survey method to describe and analyze these factors in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly...

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Veröffentlicht in:Scientific papers series "management, economic engineering in agriculture and rural development" economic engineering in agriculture and rural development", 2014-04, Vol.14 (1), p.187-192
1. Verfasser: Karim MAMDOUH ABBAS
Format: Artikel
Sprache:eng
Schlagworte:
Activity Based Costing
affecting factors
Egyptian firms
manufacturing
profitability management
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Zusammenfassung:The present investigation aims to determine the factors affecting evolution of Activity Based Costing (ABC) system in Egyptian case. The study used the survey method to describe and analyze these factors in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 392 (23 Egyptian manufacturing firms) in the first half of 2013. Finally, the study stated some influencing factors for evolution this system (ABC) in Egyptian manufacturing firms.
ISSN:2284-7995
2285-3952