Impact of activity-based costing (ABC)‎ system on competitiveness of industrial joint stock companies listed on Amman stock exchange (ASE)‎

الملخص EN

The aim of this study is to identify the extent to which activity-based costing (ABC) accounting system is applied and its impact on competitiveness of industrial joint stock companies listed on Amman Stock Exchange (ASE).

To achieve this objective, the study followed the analytical descriptive method, as it is relevant to the nature of the study.

The most important findings of this study are that there is a positive effect of independent study variables (combined and separated) on competitiveness of industrial joint stock companies listed on Amman Stock Exchange (ASE).

The study concluded a set of recommendations, the most important of which is the importance of continual applying of the industrial companies listed on Amman Stock Exchange of the activity-based costing (ABC) accounting system working on the development of its application methods and developing awareness- raising and increasing it among the employees of the concept of activity-based costing (ABC) system , as this system has an effective impact in increasing competitiveness of these companies.