استخدام نظام ال (ABC)‎ في قياس كلف المنتجات و الرقابة على التكاليف لمعمل الألبسة الرجالية في النجف

الملخص EN

The research aims to find out the role played by the system of (ABC) in determining the cost of activities, products with more accuracy, and thus its contribution to cost control, The study was conducted in men's clothing factory-style by using a case study.The results of the study, the show that application of the system of (ABC).asa one of the most accurate systems of measuring and identifying of activities and cost-generating units to measure the accuracy of product cost compared to traditional systems, as well as its role in promoting the planning, control and decision-making .