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

الملخص EN

The objective of this study was to identify the extent which Saudi companies applied Time-driven Activity-based Costing (TDABC) and the impact of this on reducing costs.

The results of the research showed that there is a significant effect of the regression model for the application of Saudi companies Time-driven Activity-based Costing (TDABC) and the impact of this on reducing costs, which a confirmation of the existence of the effectiveness and impact of the application of Saudi Companies system (TDABC) in reducing costs Saudi Companies; The total factors affecting the application of Saudi companies to the (TDABC) is equal)%86.8( and (31.4%) are other factors