نظام التكاليف على أساس الأنشطة الموجهة بالوقت (TDABC)‎ : دراسة تطبيقية على الشركات السعودية

الملخص EN

This study aimed to identify the extent of the application of Saudi companies to time-driven Activity-based Costing (TDABC) and its impact in reducing costs.

An electronic questionnaire was used to study the hypothesis where the study sample included the managers and staff of the sectors (Cement Companies - Electricity Company - Telecommunications Companies - SABIC - Al Rajhi Bank).

The main results showed that the presence of a medium degree of application of Saudi Companies for timedriven Activity-based Costing (TDABC) in Saudi Companies