دراسة العوامل المؤثر على تطبيق نظام محاسبة التكاليف على أساس النشاط

Abstract EN

Appropriate and accurate cost information is vital to all aspects of the business, from pricing and product design policies to performance appraisal.

span title The introduction of ABC activity accounting system appeared in the eighties to provide management with more accurate information about costs and profitThe benefits provided by the ABC system have motivated many researchers in various countries to study the reasons for companies applying the system and the determinants of the success of the application process.

The current study deals with previous research regarding factors affecting the application of the ABC system.

Based on the analysis of these studies, the researcher determines the research gap and what he proposes for future research in this regard.

The study clarified that despite the multiplicity of success factors that were discussed in previous studies on the application of cost accounting system, we find a set of factors that have been repeated in many of those researches such as management support, training and learning, the integration of cost accounting system with the information system as the company, sharing other jobs without Accountants in the implementation process, clarity, communication and understanding of the goals required of the cost accounting system, the use of experts and consultants, linking the cost accounting system to performance evaluation and incentives.

The support of management is a common factor among the majority of previous studies as the most important determinants of the success of the cost accounting system.

This is due to the importance of the role and support of the administration, its sense of commitment to the system, and its pursuit of its success, which in turn entails good management for the transition from the traditional system to the new system, and the provision of the human, technical and financial resources necessary for the success of the application, and to overcome any problems that arise during the various stages of application.

Thus, in the event that the administration supports the implementation of one of the modern cost accounting systems such as the ABC system, the possibility of the company abandoning it decreases, especially as the application of these systems is characterized by sophistication, high cost, and the level of data operation.