مستوى تطبيق نظام التكاليف المبني على أساس الأنشطة في شركات الطيران الأردنية

الملخص EN

This study aims at introducing the application level of activity based costing (ABC) of Jordanian airlines.

A questionnaire is designed to measure the variables of the study.

The study sample is composed of Jordanian airlines.

The questionnaire was distributed to general management, financial management and logistics departments of those airlines.

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There were (60) responses that were analyzed by using the (SPSS) statistical software.

The study concluded that the level of applying the (ABC) in Jordanian airlines is very high, and that these airlines suffer shortage in components pertaining to planning, training, admission and approval to apply the cost system based on activities.

This shortage is caused by lack of awareness of the importance of these components.

Accordingly, the researcher recommends that there is a need to emphasize the importance of continuing to apply the (ABC) in measuring and planning costs owing to the fact that it is attentive to the causative relation in cost classifications, planning, training, admission and acceptance.