مساهمة نموذج التكاليف على أساس الأنشطة ABC في بناء ميزة تنافسية للمؤسسات الاقتصادية : دراسة حالة عينة من المؤسسات الاقتصادية

الملخص EN

The aim of this study is to demonstrate the contribution of the Activity Based Costs method in achieving competitive advantage in economic institutions especially in light of the development in their business environment.

A questionnaire is designed in order to attain this aim and a group of economic institutions are examined.

It seeks to find to what extent members of the sample examined are aware of the contents of this method and its role in creating the tools of competitive advantage.

The study found that the members of the sample are aware of the contents of the Activity Based Costs method.

They also agreed on the contribution of the ABC in gathering the components of competitive advantage in economic institutions when it is used.