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DETERMING ACTIVITY BASED COSTING AND ITS ROLE IN MAKING MANAGEMENT DECISION A PRACTICAL STUDY IN AL KHAFAJI FACTORY LOCATED IN HOLY NAJAF PROVINCE | ||
| AL-TAQANI | ||
| Article 1, Volume 24, Issue 9, 2011, Pages 81-99 | ||
| Abstract | ||
| This study is aimed to shed a light on Activity Based Costing system (ABC) and its role in determining and measuring the cost of productive units and services precisely through a fair distribution of Factory Overhead Costs. This is expected to be helpful in making successful management decisions. The research was implemented in ALKHAFAJI FACTORY which is located in Holy Najaf. It is based on a hypothesis which states that; applying ABC system will achieve justice in distributing Factory Overhead Costs and make available of more precise information compared to the traditional system in terms of assessing expected activity levels and the costs suggested for each level. The researchers have applied a descriptive style in theoretical part and an analytical style in the practical part. The research has resulted in some recommendations among which the necessity of applying ABC system in economical units especially those units in which the percentage of factory overhead costs are high compared to the percentage of direct costs taking into account cost and benefit principles when selecting the system which is to be applied. | ||
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