تطبيقات محاسبة التكاليف في قرارات الصنع أو الشراء : دراسة نوعية تحليلية في الشركات الصناعية الأردنية

الملخص EN

This study aimed to investigate how applied the costs in make–or-buy decisions, and understand the reason behind application a certain kind of costs, in addition to that enlarging the previous studies in this field in Jordanian industrial enterprises , the study show the results of servey of 256 managerial accountant and interviews with 20 of them , that the direct costs , manufacturing costs, and total costs, or sometimes all of these costs are used inappropriately in make – or – buy decisions.

The interviews also showed that the costs in some cases used inappropriately when the costs include allocated or assigned overheads and this might lead to sub-optimal decisions.