أثر التكامل في تطبيق نظام التكاليف حسب الأنشطة و نظام الإدارة حسب الأنشطة على إدارة الموارد و تحسين الأداء المالي في الشركات الصناعية الأردنية المساهمة العامة : دراسة تحليلية

الملخص EN

This study aims to measure the effect of integration in the application of ABC and ABM on resources management and improving financial performance in industrial companies.

The study model shows the independent variable (integration in the application of ABC and ABM) and the dependent variables (resources management, and the financial performance) and the moderator variable (support senior management).

The questionnaire was designed to measure the variables (integration in the application of the ABC and ABM, resources management, and support senior management).

As financial performance variable, it was measured by the return on assets for each company for 2019, where the questionnaire distributed on the 25 industrial companies, they distributed randomly.

(75) questionnaires distributed and (48) questionnaires returned, which is (64%) get back.

The results of the study show that the average integration in the application of the ABC and the ABM in the Jordanian industrial companies is 74.4%, and that there is an effect of integration in the application of the two systems on the cost of the used resources.

The study also showed that there is an effect of integration in the application of the two systems on the cost of unused resources.

Finally, the results of the study showed that there is an effect of integration in the application of the two systems in improving the financial performance of the Jordanian industrial companies.