مدى توافر متطلبات تطبيق نظام التكاليف على أساس الأنشطة المرتكز على الأداء (PFABC)‎ في الشركات الفلسطينية

الملخص EN

This research aims to provide a theoretical presentation for the availability of the requirements to apply Performance Focused Activity Based Costing System (PFABC) in Palestinian Industrial Companies.

The researcher used the survey list as a study tool.

(91) questionnaires were distributed and (90.11% ) of the distributed questionnaires were retrieved.

The researcher used the Statistical Analysis Program (SPSS) to analyze the data of the questionnaires.

The most important findings of the study:

There is a clear interest from senior management in Palestinian companies to apply Performance Focused Activity Based Costing System (PFABC).

Human resources are available to apply Performance Focused Activity Based Costing System (PFABC) in Palestinian companies.

Infrastructure is available to apply Performance Focused Activity Based Costing System (PFABC) in Palestinian companies.

The most important recommendations of the study:

Palestinian companies should pay attention to the Performance Focused Activity Based Costing System (PFABC) because it reduces costs.

Palestinian companies should pay attention to the Performance Focused Activity Based Costing System (PFABC) as an information system that helps in the decision-making process at all administrative levels.

Palestinian companies should pay attention to the processes of developing the various accounting departments and human resources by holding training courses in the field of cost systems in general and Performance Focused Activity Based Costing System (PFABC) in particular.

Palestinian companies must take structural corrective decisions and steps to adopt modern systems, including Performance Focused Activity Based Costing System (PFABC).