أهمية نظام التكاليف المبني على الأنشطة ABC في القرارات الإدارية : دراسة حالة

Abstract EN

The aim of this research to identify the system cost by activities (ABC) , as this system of modern systems that aim to address the shortcoming of the traditional system , and represented orders and production stages where these systems suffer from inaccuracies in calculating costs and weak oversight and lack of rational decision-making process and the system (ABC) the division of property to number of activities and activity is loaded costs required by the process needed to produce goods or service and therefore in can reach to revenues achieved by the activity that helps in the evaluation process and to take the necessary decisions have the research found many of the conclusion and recommendations.