تقييم الطاقة العاطلة باستخدام التكلفة على أساس النشاط الموجه بالوقت لتحسين المحاسبة عن التكاليف اللوجستية : دراسة حالة

الملخص EN

The research aimed to identify the possibility of using the Time-driven Activity based Costing (TDABC) as one of the modern systems in allocating costs in evaluating idle capacity to improve accounting for logistical costs in industrial companies.

The research dealt with the theoretical framework of the concept of idle capacity, its types and causes, and the Time-driven Activity based Costing system and identification on its advantages, disadvantages and components, presenting a proposed model for the report on logistics costs.

And then conducting a case study test in order to achieve the goal of the study in the General companies for the Pharmaceutical Industry and Medical Supplies/Samarra.

The research found that the Time-driven Activity based Costing system is one of the important systems for managing logistics costs as a result of its ability to track idle capacity within logistics activities for the purpose of reducing the percentage of idle capacity ratios.