The importance of cost-based system (ABC) in administrative decisions
Author
Source
Journal of Arts, Literature, Humanities and Social Sciences
Issue
Vol. 2019, Issue 36 (31 Mar. 2019), pp.246-256, 11 p.
Publisher
Emirates College for Education Sciences
Publication Date
2019-03-31
Country of Publication
United Arab Emirates
No. of Pages
11
Main Subjects
Business Administration
Financial and Accounting Sciences
Topics
Abstract EN
This research aims to identify the system of costs based on activities (ABC), which is a system of modern systems aimed at addressing deficiencies in the traditional systems of the two orders and stages of production, where the systems suffer from inaccuracy in the calculation of costs and poor control and lack of rationalization Decision making process.
The ABC system divides the operations of the establishment into a number of activities and activities that are loaded with the costs required by the process required for the production of the goods or the provision of services, and thus the revenue generated by that activity is reached, which helps in the evaluation process and decision-making and conclusions and recommendations.
American Psychological Association (APA)
Rustum, Shirku Abd al-Khaliq. 2019. The importance of cost-based system (ABC) in administrative decisions. Journal of Arts, Literature, Humanities and Social Sciences،Vol. 2019, no. 36, pp.246-256.
https://search.emarefa.net/detail/BIM-1082509
Modern Language Association (MLA)
Rustum, Shirku Abd al-Khaliq. The importance of cost-based system (ABC) in administrative decisions. Journal of Arts, Literature, Humanities and Social Sciences No. 36 (Mar. 2019), pp.246-256.
https://search.emarefa.net/detail/BIM-1082509
American Medical Association (AMA)
Rustum, Shirku Abd al-Khaliq. The importance of cost-based system (ABC) in administrative decisions. Journal of Arts, Literature, Humanities and Social Sciences. 2019. Vol. 2019, no. 36, pp.246-256.
https://search.emarefa.net/detail/BIM-1082509
Data Type
Journal Articles
Language
English
Notes
Record ID
BIM-1082509