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INFLUENCE OF USING ACTIVITY BASED COSTING SYSTEM IN EVALUATION OF PERFORMANCE EFFICINCY | ||
| AL-TAQANI | ||
| Article 1, Volume 18, Issue 4, 2005, Pages 0-0 | ||
| Abstract | ||
| In the Activity-Based costing system the companies identify the major activities that cause overhead costs to be incurred . Some of these activities are related to production volume , but others are not . The costs of the resources consumed performing these activities are grouped in to cost Pools. Finally the costs are assigned to product using a measure of referred to as a cost . The ABC system is based on direct factory overhead costs which are called (Indirect ) based on drivers which are related to the products and linked to it’s directly through others drivers are related to products, batch or factory as a whole | ||
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