عنوان المقالة:Activity Based Costing System Implementation in Jordanian Manufacturing Companies.
عبدالقادر حسن اللافي الربابعه | Abedalqader Rababah | 6330
نوع النشر
مجلة علمية
المؤلفون بالعربي
Dr. Ahmad Yahiya Ahmad Bani Ahmad; Dr. Abedalqader Rbaba
الملخص العربي
This study attempts to determine the problems of ABC implementation and the level of ABC success in Jordanian companies. To achieve the aim of the research, the research methodology included both quantitative and qualitative data. The questionnaire survey was developed and the primary aims were to determine the current state of ABC adoption and implementation. Three criteria were used to determine the adoption and implementation rate of ABC. They are adopters, implementers, and users or implementers. Findings indicate that ABC implementation among Jordanian manufacturing companies is about 20.7% based on the third criteria i.e. implementers or users. In the second stage, semi-structured interviews were used to determine the barriers and problems of ABC adoption and implementation. The analysis of the data was run by using both within company and cross-company analysis. The results from semi-structured interviews show that the barriers of ABC relate to behavioral, organizational and technical issues. These finding does not agree with some of previous studies, which said that only behavioral and organizational factors influence to ABC adoption and implementation
تاريخ النشر
13/01/2014
الناشر
Inspira- Journal of Modern Management & Entrepreneurship
رابط الملف
تحميل (118 مرات التحميل)
رجوع