حسنات نظام محاسبة التكاليف المبني على الانشطة (ABC)‎ و تأثير تطبيق هذا النظام على تحقيق فوائده و منافعه من وجهة نظر الشركات الأردنية الصناعية المدرجة في بورصة عمان المالي : دراسة ميدانية

الملخص EN

This study aimed to find out the advantages and benefits of activity- based costing system (ABC) from the point of view The Jordanian Manufacturing Companies(JMC) listed on the Amman Stock Exchange from different aspects such as, reduction of manufacturing costs ,proper product pricing decisions, selection of the most profitable products , and identifying the non-value added activities to be eliminated to reduce costs .

To achieve the objective of the study, a questionnaire was designed and distributed to a sample consisted of (236) respondents representing employees and managers from different managerial levels in 59 (JMC) listed on the Amman Stock Exchange, 194 questionnaires were recovered and (7)were excluded .The questionnaires were analyzed using (SPSS).

The results of this study showed thepositive impact of activity based costing system (ABC) in The Jordanian Manufacturing Companies (JMC) listed on the Amman Stock Exchange from on each of: reduction of manufacturing costs, proper product pricing decisions, selection of the most profitable products, and identifying the non-value added activities to be eliminated to reduce costs.

The study made a number of recommendations, including work to increase the awareness and knees of decision-makers in Manufacturing companies the importance of implementing this system and held training workshops for those interested in this fieldfor explaining the necessary of adoption and steps applying these system.