استخدام نظام التكاليف علي أساس النشاط الموجه بالوقت في المشروعات الإنتاجية بهدف تحقيق التنمية المستدامة

الملخص EN

The study aimed to propose a costing system on the basis of time-directed activity with defining the objectives and characteristics that must be met in the development process.

Therefore, the researchers designed a survey list of workers in some companies operating in the activity-based costing system and a time-oriented costing system.

The survey contained four axes for each the focus of a number of questions.

The researchers used the descriptive and analytical method.

The study sample was identified, which amounted to 168 individuals.

The researchers found that: There is a positive relationship between the application of the cost system on the basis of time-directed activity and the obstacles to the application of activity costs on the basis of activity.

The researchers recommended the necessity of adopting the TDABC system by industrial establishments, due to its ease of application, accuracy of measuring the unit of product, and its suitability for the nature of the industrial structure spread among most industrial establishments.