ASPECTS OF OBSTACLES FOR APPLYING ACTIVITY BASED COSTING (ABC) SYSTEM IN EGYPTIAN FIRMS

The following investigation aims to determine the aspects of obstacles for applying Activity Based Costing (ABC) system in the Egyptian case and the significant differences among the effects of such obstacles . The Study used the survey method to describe and analyze the obstacles in some Egyptian firms. The population of the study is Egyptian manufacturing firms. This survey used the number of 392 questionnaires that were used throughout the total of 23 Egyptian manufacturing firms, during the first half of 2013. Finally, the study found some influencing obstacles for applying this system (ABC) and there were significant differences among the aspects of obstacles for applying ABC system in the Egyptian manufacturing firms.