أثر نظام التكاليف المبنية على الأنشطة الموجهة بالوقت في بناء سلسلة القيمة في الشركات الصناعية الكويتية المساهمة العامة

الملخص EN

This study aimed to identify the effect of time –driven Activity based costing (TDABC) in value chain construction in the Kuwaiti public shareholding industrial companies, and to achieve the objective of the study, the descriptive and analytical approach was followed, whereby a questionnaire was prepared according to Likert 5 point scale and distributed to a sample of (100) respondents from the workers In the Kuwaiti public shareholding industrial companies, the number of which is (29) companies.

The results of the study showed a statistically significant effect of the time- driven activity -based costing system in value chain construction with its dimensions: primary activities and secondary activities, and the results also showed a statistically significant effect of time- driven activity -based costing system in the primary activities of the value chain, as well as a statistically significant impact.

In secondary activities of the value chain.

Based on the results of the study, it was suggested that more attention to the time- driven activity -based costing system in Kuwaiti public shareholding industrial companies, in addition to training workers in cost departments to implement this system to increase the benefit from it.